VAT: Publication of the drafts of the practice statements of the VAT Department (14 March 2019)
On 14 March 2019, the Federal Tax Administration (FTA) published various drafts on VAT practice.
Motion "VAT for foreign tour operators" transferred to the relevant commission for preliminary examination
The motion "VAT for foreign tour operators" (18.4194) is assigned to the commission of the Council of States for preliminary consultation.
VAT: Publication of the drafts of the practice statements of the VAT Department (14 February 2019)
On 14 February 2019, the Swiss Federal Tax Administration (FTA) published a second draft on practical implementation.
Judgment of the Federal Administrative Court A-714/2018 (import of works of art by Mr Schwarzenbach)
The judgment of the Federal Administrative Court of 23 January 2019 (A-714/2018) was based on the following (abridged) facts (see also the corresponding contribution to the judgment in the NZZ of 1 February 2019):
VAT: Revised first draft on the subject of crypto currencies published
On 29 January 2019, the Federal Tax Administration (FTA) published a revised first draft on the subject of crypto currencies, which will be submitted to the consultative body and interested parties for practical consultation.
VAT: Transitional regulation in connection with the revision of the Therapeutic Products Act
The revised Therapeutic Products Act (HMG) came into force on 1 January 2019. This requires an adaptation of Art. 49 of the Value Added Tax Ordinance (MWSTV), which is expected to take effect on 1 April 2019.
MWST: First draft on the topic of community published
On 4 December 2018, the Federal Tax Administration (FTA) published a new first draft, which will be submitted to the advisory body and interested parties for practical consultation.
VAT registration for mail order companies
On 1 January 2019, Article 7(3)(b) of the Federal Law on Value Added Tax (the so-called mail order regulation) will come into force.
VAT: Publication of the drafts of the practice definitions of the VAT Department (9 November 2018)
On 9 November 2018, the Federal Tax Administration (FTA) published a new and a second draft on VAT practice.
VAT: Publication of the draft practice definitions of the VAT Main Division (November 2, 2018)
On 2 November 2018, the Federal Tax Administration (FTA) published a new and a second draft on VAT practice.
VAT: Publication of the drafts of the practice statements of the VAT Department (4 October 2018)
On 4 October 2018, the Federal Tax Administration (FTA) published a new first draft for the definition of practice in the consultative body.
Council of States adopts motion "Value added tax liability of online platforms for sales from abroad to Switzerland
In its session of 24 September 2018, the Council of States adopted a motion requesting the Federal Council to take measures to make foreign online marketplaces and service platforms subject to value-added tax when supplying goods or services to Switzerland.
VAT: Publication of the drafts of the practice statements of the VAT Department (17 September 2018)
The Federal Tax Administration (FTA) published new drafts on VAT practice (revMWSTG) on September 17, 2018
Mail order regulation enters into force on 1 January 2019
At its meeting on 15 August 2019, the Federal Council decided that the ordinance on the mail order regulation will enter into force on 1 January 2019.
FTA publishes material amendments concerning publications on the VAT Act (3 August 2018)
On August 3, 2018, the Federal Tax Administration (FTA) published material amendments regarding the publications on the partial revision of the Value Added Tax Act (VATA).
FTA publishes material amendments regarding publications on the VAT Act (July 24, 2018)
On July 24, 2018, the Federal Tax Administration (FTA) published material amendments regarding the publications on the partial revision of the Value Added Tax Act (VATA).
VAT: Publication of the draft practice definitions of the VAT Main Division (July 20, 2018)
On July 20, 2018, the Federal Tax Administration (FTA) published a new first draft on VAT practice.
FTA publishes material amendments concerning publications on the VAT Act (12 July 2018)
On 12 July 2018, the Swiss Federal Tax Administration (FTA) published material amendments concerning the publications on the partial revision of the Value Added Tax Act (VAT Act).
FTA publishes material amendments concerning publications on the VAT Act (3 July 2018)
On July 3, 2018, the Federal Tax Administration (FTA) published material amendments to the publications on the partial revision of the Value Added Tax Act (VATA). The changes affect VAT sector information 11 "Air transport".
FTA publishes material adjustments concerning publications on the VAT Act (26 June 2018)
On 26 June 2018, the Swiss Federal Tax Administration (FTA) published material adjustments concerning the publications on the partial revision of the Value Added Tax Act (VAT Act).
Corporate tax on radio and television from 2019
In accordance with the Federal Law on Radio and Television (RTVG), the Federal Tax Administration (FTA) has been mandated to levy the radio and TV tax on companies from 1 January 2019. The FTA thus replaces Billag as the collection agency.
VAT: Publication of the drafts of the practice statements of the VAT Department (21 June 2018)
On 21 June 2018, the Federal Tax Administration (FTA) published two first and a second draft on VAT practice
Online invoicing of VAT becomes standard
For VAT invoicing, online invoicing will be the new standard and the paper form will be replaced.
Council of States adopts motion to simplify VAT on packages
The Council of States adopts a motion to simplify value added tax on packages.
FTA publishes material amendments regarding publications on the VAT Act (June 12, 2018)
On June 12, 2018, the Federal Tax Administration (FTA) published material amendments regarding the publications on the partial revision of the Value Added Tax Act (VATA).
