05/2021
FTA publishes drafts of the VAT practice statement: Subsidies and donations - measures based on Covid-19
Selina Many
On 27 April 2021, the FTA posted the first drafts of the VAT practice on its website, which concern the following topics:
- Draft practice adjustments MWSTG Subject: Supply of meals
- Draft practice adjustments MWSTG Topic: Optometrists
These drafts represent two working papers of the FTA that will be submitted to the consultative body as well as interested parties for practical consultation. The deadline for comments is 31 May 2021.
The document as well as all other draft practice determinations of the VAT Department are available here.
First publication:
www.taxlawblog.ch
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