Data as a value added tax payment?
In the course of ongoing digitisation, more and more business models are being established in which the user receives the service free of charge at first glance. However, a precise analysis shows that in order to do so, the user must provide user and usage data as well as content. This paper examines whether, from the point of view of Swiss VAT, such data qualifies qualitatively and quantitatively as a fee under Art. 3 lit. f and 24 para. 1 MWSTG and thus constitutes a taxable service.
The principle of investigation as a challenge to fully automated procedures
Since 1 January 2017, Germany has had the option of taxing without any human intervention, i.e. fully automatically. This is contrasted with the legislative project to introduce the possibility of fully automated assessment of customs duties, certain commercial transport taxes and the performance-related heavy vehicle tax in Switzerland. The article examines the possibilities and limits of full automation in largely standardized procedures.
Numérisation de la procédure de perception de la TVA par devant l'Administration fédérale des contributions
The TVA is an original description of the strategy of the Federal Council's concern for cyberadministration with regard to the TVA Compass and the company identification number. The use of the electronic décompte a récemment franchise a cap important a dépassant la barre des 50% en janvier 2020. the offre de l'Administration fédérale des contributions (AFC) in the domain is a constant evolution. The non-respect of the form of the décompte prescrites of the AFC has led to a taxation by estimation. The remise de décompte sous forme électronique soulève chez les mandataires des questions lies à la procédure pénale fiscale. L'AFC publishes information on the subject. The assujettis will now return to the formal electronic system for the field of electrical engineering for the field of the écrits that the procédure fiscale and the procédure pénale fiscale of the AFC. Cette voie n'est que très marginalement utilisée en pratique. The transition provides a perception of the TVA's development in the nécessite of the legislative adaptations. Celles-ci sont prévues dans le cadre de la future loi sur les procédures électroniques en matière d'impôts et dans celle sur les forms de collaboration dans le domaine des prestations numériques des autorités.
Publication of the drafts of the practical definitions of the VAT Department
On January 29, 2019, a revised first draft on the VAT practice topic: Cryptocurrencies was posted on the website. The deadline for comments is February 19, 2019, and the first draft will remain on line after the practical consultation.
VAT registration for mail order companies
On 1 January 2019, Article 7(3)(b) of the Federal Law on Value Added Tax (the so-called mail order regulation) will come into force.
Repayment of VAT on reception fees to all households in preparation
In four test cases, the Federal Court ordered on 2 November 2018 the refund of VAT on radio and television reception fees from 2010 to 2015. As a result of these rulings, the Federal Department of the Environment, Transport, Energy and Communications (DETEC) is proposing that the Confederation refund VAT to all households. DETEC is now preparing a legal basis for a lump-sum refund in the form of a credit to all households without the need for them to take action.
Parliament puts pressure on Billag VAT refunds
The Federal Council must create a legal basis so that the unlawfully levied VAT on radio and television reception fees can one day be repaid. Following the National Council, the Council of States has also approved a motion.
New VAT regulation Online shopping abroad could become more expensive from 2019
The Federal Council has decided that mail order companies with a turnover of at least CHF 100,000 in Switzerland must pay VAT. Foreign online merchants today do not have to pay VAT on small consignments with a tax amount of less than five francs. For Swiss mail order companies, however, different rules apply: The consignments are subject to VAT if the company is entered in the VAT register. From 1 January 2019, this unequal treatment will cease.
MWST: Publications on the Value Added Tax Act MWSTG
On 12 and 24 July 2018, substantive amendments concerning the publications on the partial revision of the VAT Act were published on the website of the FTA.
Applications for reduced rates
The Council of States wants to introduce a new VAT privilege for the hotel industry. It has accepted a motion by Stefan Engler, member of the Bündner CVP Council of States, calling for a "simplification" of packages. These are combinations of services or products that are taxed at different VAT rates. Today, the entire package is taxed at a reduced rate if at least 70 percent is subject to a reduced rate. Such combinations of services occur mainly in the hotel industry: The overnight stay taxed at a rate of 3.7 percent is combined with ski passes, wellness treatments or guided tours to form a package. This means that these services are also subject to the reduced hotel rate.
Remuneration/cost reimbursement vs. items in transit
Workshop on the occasion of the ISIS) seminar on 26 September 2019 entitled "Value Added Tax. Current. Compact. Interdisciplinary.".
Effects from current case law and administrative practice
Workshop on the occasion of the ISIS seminar of 26 September 2019 entitled "Value Added Tax. Current. Compact. Interdisciplinary.".
