zsis) - Center for Swiss and International Tax Law

"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.

Federal Council opens consultation on the amendment of the Value Added Tax Ordinance

At its meeting on June 29, 2022, the Federal Council opened the consultation on the amendment of the VAT Ordinance. In the future, registration and billing for value added tax (VAT) will be done electronically.

FTA publishes material adjustments regarding publications on the VAT Act

On 24 June 2022, the Federal Tax Administration (FTA) published material amendments to the Value Added Tax Act (VAT Act) regarding the supply of methadone and heroin.

VAT refund to foreign companies

The Federal Administrative Court has confirmed the practice of the FTA regarding the content of the entrepreneur's certificate: This must be valid for the remuneration period (calendar year).