FTA - Publications on the Value Added Tax Act MWSTG

Covid 19 contributions from the public sector are considered as flows of funds according to Article 18 paragraph 2 letter a MWSTG. Due to the exceptional situation, taxable persons do not have to make an input tax reduction when receiving such contributions(Art. 33 para. 1 VAT Act). Covid 19 contributions are deemed to be:

• payments, interest benefits on loans, loan repayment waivers or debt forgiveness,
• whose legal basis (law, ordinance, regulation, decision, decree, etc.) is based on Covid 19 measures
• and which have been aligned since 1 March 2020.

The Covid 19 contributions are to be declared in the VAT statement under item 910 and not in item 200.

Input tax reductions already made due to Covid 19 contributions can be reversed by means of a correction or adjustment statement(Art. 72 VAT Act). (edited)

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