FTA publishes material adjustments regarding publications on the VAT Act (22 March 2021)
The Federal Tax Administration (FTA) published material amendments to the Value Added Tax Act (VAT Act) on 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.
Footnotes / further notes
Footnotes / further notes: