The Federal Tax Administration (FTA) published new drafts on VAT practice (revMWSTG) on April 3, 2018.
The following drafts were published:
- Draft Practical adjustments revMWSTG Subject: Insurance (1st draft of 3 April 2018); the deadline for comments is 30 April 2018, but the first draft will remain available after the practical consultation.
- Draft Practical adaptations revMWSTG Subject: Option (2nd draft of 3 April 2018); the second draft following the practical consultation by the Consultative Body and after final adoption by the head of the VAT Department contains some minor material changes, but above all terminological adaptations; the draft is currently being translated and will remain available in this form in the three national languages until the final version is published.
All drafts of the practical definitions of the VAT department are available here.