The FTA publishes updates to its VAT practice as drafts and provides the possibility to its partners to submit comments (practice consultation).
Draft of the VAT practice – practice consultation (deadline for comments is running)
Form
Feedback-Formular (PDF, 115 kB, 05.11.2024)(only available in German, French and Italian)
Drafts of the VAT practice are labelled with the following note: «Draft dated xx.xx.202x» (as a watermark diagonally per page). Thetitle page of the respective draft contains the following note: «Draft dated xx.xx.202x prior to the practice consultation by the Consultative Committee».
The drafts in connection with the partial revision of the VAT Act are labelled with the abbreviation «revVATA» in the title.
Draft of the VAT practice – practice consultation (deadline for comments closed)
Entwurf Praxisanpassungen revMWSTG Thema: Elektronische Plattformen (PDF, 1 MB, 19.11.2024)(Entwurf vom 19. November 2024 - Frist zur Stellungnahme: 10. Dezember 2024)
Projet d’adaptation de la pratique LTVArév Thème : Plateformes numériques (PDF, 1 MB, 26.11.2024)(Projet du 19 novembre 2024 - Délai pour la prise de position : 10 décembre 2024)
Please note: only the German and French version are published. Unfortunately, translation into Italian and English will not be possible in due time. It has therefore been decided that no draft version in Italian and English language will be published. The final version of the VAT Info No. 27 will be available in all four languages.
Web publications
MWST-Info 20 Zeitliche Wirkung von Praxisfestlegungen
(only available in German, French and Italian)
Link
Contact
Contact by phone (German)
Legal Division
Federal Tax Administration
Main Division Value Added Tax
Legal Division
Schwarztorstrasse 50
3003 Berne
Contact
Contact by phone (German)
Legal Division
Federal Tax Administration
Main Division Value Added Tax
Legal Division
Schwarztorstrasse 50
3003 Berne