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).
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.
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.
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.
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).
Federal Council brings partial revision of the Value Added Tax Act into force
The Swiss Federal Council will largely put the partial revision of the Value Added Tax Act (MWSTG) into force on 1 January 2018.
Special VAT rate for lodging services - National Council and Council of States are in favour of a temporary extension of the special rate
In its session of 31 May 2017, the National Council approves the decision of the Council of States to extend the special VAT rate of 3.8% for accommodation services for an initial period of 10 years and not, as envisaged in the underlying initiative, to anchor it permanently in the VAT Act. The proposal is now ready for the final vote.
Selected parliamentary business in tax matters at federal level (23 May 2017)
On 23 May 2017, the Federal Tax Administration (FTA) updated some of the selected parliamentary business in the tax field at federal level.
Draft of the FTA for the selective specification of the VAT info 03 (group taxation)
On 16 May 2017, the Federal Tax Administration (FTA) published a first draft of a selective amendment to VAT Info 03 (group taxation).
Repayment of unlawfully levied VAT on radio and television licence fees
In a special session on 4 May 2017, the National Council adopted a motion concerning the repayment of unlawfully levied VAT on radio and television licence fees.
Special VAT rate for accommodation services - National Council wants to anchor special rate permanently in VAT Act
In a special session on 4 May 2017, the National Council opposes the majority motion of its Commission for Economic Affairs and Taxes (WAK-N) and intends to anchor the special rate of 3.8% for accommodation services permanently in the VAT Act.
Special VAT rate for accommodation services - Federal Council in favour of temporary extension
The Federal Council agrees to a further temporary extension of the special VAT rate of 3.8% for accommodation services until the end of 2027. On 12 April 2017, it adopted an opinion to this effect for Parliament.
Draft of the FTA for the specification of the VAT sector info 10 (transport companies of public and tourist transport)
On 3 April 2017, the Swiss Federal Tax Administration (FTA) published a first draft for the selective specification of the VAT sector info 10 (public and tourist transport companies).
Increase in VAT for retirement provision 2020 (Parliament adopts the proposal in the final vote)
The 2020 pension reform has been adjusted and was adopted by the Swiss Parliament in the final vote of 17 March 2017. The most controversial issue was the increase in value-added tax, which is now to be increased by 0.6% in two stages (0.3% as at 1.1.2018 and 0.3% as at 1.1.2021) in order to finance the AHV.
