FTA publishes material adjustments regarding publications on the VAT Act (22 March 2021)

• Healthcare - 1.4 Prerequisite for recognition as a provider of curative treatment: From 28.01.2021 until 31.12.2021, healthcare professionals within the meaning of Art. 21 Para. 2 No. 3 lit. o MWSTG include persons who are authorised to carry out analyses for Sars-CoV-2 in accordance with Covid-19 Ordinance 3 of 19. June 2020 to carry out analyses for Sars-CoV-2 and, pursuant to Art. 21 para. 2 no. 3 lit. p VAT Act, from 01.02.2021 until 31.12.2021 also pharmacists for carrying out Covid-19 vaccinations. This also leads to a temporary amendment of Art. 35 VATO.

All material changes concerning the publications on the VAT Act are available here.

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