Value added tax in the annual financial statements - general information for practical application realization
The MWSTG includes standards for the clean recording of VAT in the annual financial statements, which must be observed. This article deals with the relevant standards of accounting law and refers to the current decision of the Federal Administrative Court on value added tax. The correct recording of turnover tax and input tax and the guarantee of the audit trail are important prerequisites for VAT compliance.
Voluntary VAT registration: Federal Supreme Court relativises decision of the Federal Administrative Court
In its decision of 28 May 2015, the Federal Supreme Court (FSC) ruled on a case based on the decision of the Federal Administrative Court (FAC) of 23 September 2014, which was commented on at the beginning of the year in the same place.
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.
Seminar folder ISIS)-Seminar "Real Estate Transactions - Tax Consequences National and Cross-Border
Case studies, detailed solution notes and slides: Here you will receive all documents of the individual workshops according to the following DeepL description from the ISIS) seminar "Real Estate Transactions - Tax Consequences National and Cross-Border" from September 12 and 13, 2022 under the direction of Julia von Ah.
VAT pitfalls in real estate transactions
Workshop by Britta Rehfisch and Ralf Imstepf on the occasion of the ISIS) seminar on 12/13 September 2022 entitled "VAT pitfalls in real estate transactions".
