FTA publishes material amendments regarding publications on the VAT Act (March 23, 2018)
On March 23, 2018, the Federal Tax Administration (FTA) published material amendments to various publications relating to the Value Added Tax Act (VATA).
VAT: New mail order regulation as of 1 January 2019
On 16 February 2018, the Swiss Federal Tax Administration (FTA) published information on the mail order regulation that will come into force on 1 January 2019. In particular, the background to the relevant revision of the VAT Act as well as the new legal situation and the associated obligations of taxpayers are specified in more detail. However, the relevant provisions of the Regulation have not yet been adopted and therefore certain amendments may still be necessary.
FTA publishes first drafts on value added tax practice (revMWSTG) (30 January 2018)
On 30 January 2018, the Federal Tax Administration (FTA) published initial drafts of the Value Added Tax Practice Statement (revMWSTG).
FTA publishes first drafts on value-added tax practice (revMWSTG) (19 December 2017)
On 19 December 2017, the Federal Tax Administration (FTA) published the first drafts of the Value Added Tax Practice Statement (revMWSTG).
FTA publishes material adjustments concerning publications on the VAT Act (29 December 2017)
On 29 December 2017, the Swiss Federal Tax Administration (FTA) published material amendments concerning various publications on the Value Added Tax Act (VAT Act).
VAT: Supplement to the topic "electronic commerce" (EGV)
On 12 December 2017, the Swiss Federal Tax Administration (FTA) published a supplement on the topic of "electronic business transactions EGV".
FTA publishes first drafts for practice definition in consultative body
On 27 November 2017, the Federal Tax Administration (FTA) published the first drafts for the definition of practice in the consultative body.
FTA publishes material amendments concerning publications on the VAT Act (14 November 2017)
On 14 November 2017, the Federal Tax Administration (FTA) published material amendments concerning various publications on the Value Added Tax Act (VAT Act).
On 7 November 2017, the Federal Tax Administration (FTA) published the first drafts of its VAT practice (revMWSTG).
On 7 November 2017, the Federal Tax Administration (FTA) published the first drafts of its VAT practice (revMWSTG).
Federal Council brings amended VAT regulations into force on January 1, 2018
The change in VAT rates on January 1, 2018 will be technically implemented by means of an ordinance. At its meeting on November 8, 2017, the Federal Council brought a corresponding ordinance and an amendment to the ordinance into force on January 1, 2018.
FTA publishes first drafts on VAT practice (revMWSTG) (October 23, 2017)
The Federal Tax Administration (FTA) published the first drafts of the VAT practice (revMWSTG) on October 23, 2017.
Federal Council puts partially revised VAT Ordinance into force
At its meeting on 18 October 2017, the Federal Council adopted the partially revised VAT Ordinance. With the exception of the mail order business, the partially revised VAT Act and the partially revised VAT Ordinance will therefore enter into force together on 1 January 2018.
VAT: Reduced flat-rate tax rates as of 1 January 2018
From 1 January 2018, VAT invoicing using the flat-rate method must take into account the tax rates adjusted by the FTA and the changes made to the list of sectors and activities to which the flat-rate method is applied.
VAT rate drops as of 1 January 2018 (due to rejection of the 2020 pension reform)
The 2020 pension reform and the associated federal decision on additional financing of the AHV/AVS through an increase in value added tax were rejected in the referendum of 24 September 2017.
ESTV publishes the second drafts on VAT practice
On 19 September 2017, the Federal Tax Administration (FTA) published the second drafts on VAT practice.
ESTV publishes first draft of MWST-Info 06 "Ort der Leistungserbringung" (Place of performance)
On 31 August 2017, the Federal Tax Administration (FTA) published a first draft of VAT Info 06 "Place of supply of services".
FTA publishes adjustments to VAT accounting forms
In view of the partial revision of the Value Added Tax Act (MWSTG), the FTA has published the VAT invoicing forms applicable from the first quarter / semester 2018. With regard to the outcome of the vote on the 2020 pension scheme, which is still to be awaited, various variants with different tax rates are available.
Amendment to the calculation of the guarantee in respect of VAT on foreign traders
As from 1 August 2017, the guarantee for VAT for taxable persons not established in Switzerland will be recalculated.
FTA publishes first drafts on VAT practice
On 25 July 2017, the Federal Tax Administration (FTA) published the first drafts for the selective amendment of the VAT information 07 Tax assessment and tax rates as well as the VAT sector information 08 Hotel and catering industry. The adaptations relate in particular to terminology resulting from the new Food Act (LMG) that has just entered into force.
FTA supplements technical information on the partial revision of the MWSTG
On 3 July 2017, the Federal Tax Administration (FTA) supplemented its technical information on the partial revision of the Value Added Tax Act (VAT Act) with an overview of the new regulations for the mail order business as of 1 January 2019.
Partial revision of the VAT Act: tax rate change for electronic newspapers, magazines and books without advertising character
On 19 June 2017, the Federal Tax Administration (FTA) published information on the change in tax rates as part of the partial revision of the Value Added Tax Act (VAT Act) as of 1 January 2018 for electronic newspapers, magazines and books of a non-advertising nature.
Special VAT rate for accommodation services adopted in the final vote
In the final vote on 16 June 2017, the Council of States and the National Council decided on the temporary continuation of the special rate of 3.8% for accommodation services.
Special VAT rate for accommodation services - Parliamentary Editorial Committee requests adjustments
On 15 June 2017, both the National Council and the Council of States followed a proposal by the Drafting Committee, which provides for an adjustment to the temporary continuation of the special rate for accommodation services of 3.8% already decided by both Councils.
National Council adopts a motion concerning the reimbursement of Billag value-added tax
At its meeting on 13 June 2017, the National Council, as the first Council to deal with the matter, will adopt a motion instructing the Federal Council to create the appropriate legal basis for ensuring that overpaid VAT on radio and television reception fees can be repaid to all consumers and companies retroactively over a period of five years.
FTA publishes detailed overview of the partial revision of the VAT Act
On 6 June 2017, the Federal Tax Administration (FTA) published a detailed overview of the partial revision of the Value Added Tax Act (VAT Act).
