Subsequent amendment of VAT liability and deduction - A critical assessment of administrative practice
If there is a risk of bad debts, the service provider must already book a value adjustment based on the principle of prudence under commercial law. Accordingly, the service provider expects to receive a lower fee than that invoiced.
On the conditions for tax remission under Art. 92(1)(a) MWSTG
The question of whether or under what conditions taxpayers can be granted a tax remission for domestic and purchase tax has been discussed since the introduction of VAT in 1995. Under the aMWSTG, which was in force until 31 December 1999, the possibility of tax remission was created for the first time, but only to a very limited extent in the context of judicial probate proceedings (Art. 51 aMWSTG). Since the entry into force of the totally revised VAT Act on 1 January 2010 (MWSTG), Art. 92 MWSTG provides new, extended possibilities for the remission of VAT, which are, however, still subject to certain conditions. The last instance ruling of the Federal Administrative Court (BVGer) A-361/2017 of 30 October 2018 grants tax relief to the taxpayer for the periods from 1 January 2010 and contains noteworthy comments on the excusability of an error within the meaning of Art. 92(1)(a) VAT Act.
Contractual rollover of value added tax according to Art. 6 MWSTG - Does it need a legal presumption?
This article has been written in connection with the new ISIS seminar on VAT in September 2017. The author will present there, among other things, various VAT contract clauses and this article is intended to shed light on certain fundamental issues. The author further thanks Mr. Benjamin Trachsel for his valuable assistance in writing and research.
Publication of the report "Potential for the Swiss SME economy with a connection to the EU One-Stop-Shop for VAT settlement"
At its meeting on May 31, 2024, the Federal Council adopted the report in fulfillment of postulate 22.3384 of the WAK-N of April 11, 2024.
Publication of the new directive R-18 Duty-free goods and returned goods
The Federal Office for Customs and Border Security (FOCBS) has published the new Directive R-18 Duty-free goods and returned goods on the Internet as of April 17, 2024.
New billing forms with new VAT rates
The new VAT rates will apply from January 1, 2024. The standard rate is 8.1%, the reduced rate is 2.6% and the special rate for accommodation is 3.8%.
Consultation on the partial revision of the VAT Ordinance opened
At its meeting on 25 October 2023, the Federal Council opened the consultation on the partial revision of the Value Added Tax Ordinance (MWSTV).
Review of VAT balance rates - consultation of interbranch organisations
The FTA has reviewed the balance tax rates of all sectors and activities contained in the relevant ordinance (SR 641.202.62). On the basis of Article 37(3) of the VAT Act, it invited the relevant industry associations to comment by e-mail from 20 October 2023.
Referendum deadline for partially revised VAT Act has passed unused
The referendum deadline for the partially revised VAT Act expired unused on 5 October 2023.
Enactment of the Ordinance on the Delegation to the Federal Department of Finance of the Authority to Amend the Annexes to the Swiss-Liechtenstein Agreement on Value Added Tax
The Federal Council on 21 June 2023 adopted the Ordinance on the Transfer of Authority to Amend the Annexes to the Swiss-Liechtenstein Agreement on Value Added Tax to the Federal Department of Finance.
Update on value added tax
Workshop by Roger Rohner and Ralf Imstepf on the occasion of the ISIS) seminar on June 3 - 4, 2024 entitled "Update on VAT"
VAT pitfalls with trusts and foundations
Workshop on "VAT pitfalls with trusts and foundations" by Isabelle Homberger Gut on the occasion of the ISIS seminar "Structuring private wealth by means of trusts or foundations" on October 31, 2023.
