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.
FTA publishes declaration instructions for the new VAT rates
On June 16, 2023, the Federal Tax Administration (FTA) published declaration guidance for the new VAT rates that will apply beginning January 1, 2024.
FTA publishes material adjustments to MBI 25 (Research and Development).
On April 6, 2023, the FTA published material adjustments on the following topic: internal services (VAT Industry Info 25 Research and Development).
FTA publishes sample VAT statement in view of tax rate increase
On March 13, 2023, the FTA published the samples of the new VAT statements in view of the upcoming tax rate increase, valid from 2024.
"ESTV SuisseTax": Transfer to the federal "ePortal" platform
The services in FTA SuisseTax will be transferred to the federal platform "ePortal" according to the FTA's announcement of November 15, 2022.
FTA publishes draft of practice definition VAT: healthcare
The FTA posted an initial draft of the VAT practice on its website on October 6, 2022:
Adjustment of VAT Info 08 Private Shares
Sections 1.5.2 and 1.5.6 of the FTA's VAT Info 08 Private Share have been amended as a result of a change in practice on September 17, 2022. If the employee uses his private vehicle for business purposes and the company assumes the ongoing operating costs (but not the acquisition costs) as compensation, the private share of the assumed operating costs can be calculated at a flat rate of CHF 150 / month (incl. VAT).
Federal Council adopts dispatch on the total revision of the Customs Act
At its meeting on 24 August 2022, the Federal Council adopted the dispatch on the total revision of the Customs Act.
Federal Council opens consultation on the amendment of the VAT Act and the amendment of the VAT Ordinance
At its meeting on 29 June 2022, the Federal Council opened the consultation on the amendment of the VAT Act and the amendment of the Ordinance on the Business Identification Number. In the future, the STV will be able to automatically report to the Federal Statistical Office sole proprietorships without an entry in the commercial register but with a VAT turnover of at least CHF 100,000. This will make it easier for commercial register authorities to check entries.
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.
