On December 19, 2019, the Federal Tax Administration (FTA) published the first drafts of the practice definition.
The following drafts were published:
- Draft Practice Adjustments MWSTG Subject: Psychologists (1st draft of 19 December 2019)
- Draft Practice Adjustments VAT Act Subject: International development cooperation and humanitarian aid (1st draft of 19 December 2019)
- Draft Practical Adaptations of the VAT Act (MWSTG) Subject: Child and youth care (1st draft of 19 December 2019)
- Draft Practice Adjustments MWSTG Subject: Temporal effect of practice adjustments (1st draft of 19 December 2019)
These drafts are working papers of the FTA, which are submitted to the Consultative Body and interested parties for practical consultation.
All drafts of the practical definitions of the VAT department are available here.
