FTA publishes material adjustments regarding publications on the VAT Act
On 24 June 2022, the Federal Tax Administration (FTA) published material amendments to the Value Added Tax Act (VAT Act) regarding the supply of methadone and heroin.
Accordingly, the supply of medicines within the meaning of Art. 49 MWSTV is taxable at the reduced tax rate, whereby this also includes medicines approved by Swissmedic that contain narcotics such as methadone and heroin. Additional compensation from third parties (e.g. the canton) for such a supply is part of the remuneration and taxable at the applicable tax rate.
All material changes concerning the publications on the VAT Act are available here.