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 material adjustments regarding publications on the VAT Act (20 December 2021)
On 20 December 2021, the FTA published material adjustments concerning the publications on the subject of pharmacists on the website.
Private share of business vehicle for VAT
In the case of direct federal tax, the flat rate for the taxation of the private use of business vehicles will be increased from the current 0.8% to 0.9% as of 1 January 2022. According to the FTA, this flat rate must also be applied to the VAT declaration from this date.
FTA publishes draft VAT practice statement: private share of business vehicles
The FTA posted a first draft of the VAT practice on its website on 2 November 2021:
FTA publishes drafts of the VAT practice statement: trusts and foundations; pharmacists
The FTA posted the first drafts of the VAT practice on its website on 5 October 2021.
Federal Council adopts dispatch on amendment of the Value Added Tax Act
At its meeting on 24 September 2021, the Federal Council adopted the dispatch on the amendment of the Value Added Tax Act.
Turnover limit for VAT exemption of associations should not be increased
At its meeting on 11 August 2021, the Federal Council adopted its statement for the attention of the WAK-N and, in it, speaks out against a further exemption of sports and cultural associations as well as non-profit institutions from VAT.
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.
