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Intro
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VAT/Customs
Reforms
30
.
11
.
2023
11/2023

Consultation on the partial revision of the VAT Ordinance opened

Natalya Ezzaini

Natalja Ezzaini
Natalja EzzainiNatalja Ezzaini
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At its meeting on 25 October 2023, the Federal Council opened the consultation on the partial revision of the Value Added Tax Ordinance (MWSTV).

At its meeting on 25 October 2023, the Federal Council opened the consultation on the partial revision of the Value Added Tax Ordinance (MWSTV).

The revision includes the implementing provisions for the partially revised VAT Act, simplifications in accounting with balance and lump-sum tax rates and an extended online obligation. It is scheduled to come into force on January 1, 2025.

The consultation period lasts until February 8, 2024.

The draft of the amended VAT Ordinance is available here . Further information can be found here.

First publication:
www.taxlawblog.ch

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