zsis) - Center for Swiss and International Tax Law

National Council wants to reduce VAT rate for tampons and bandages

Tampons, bandages and panty liners are to become cheaper. The National Council wants to reduce the VAT rate for feminine hygiene products. Tacitly, on Friday, he tacitly accepted a motion by Neuchâtel SP National Councillor Jacques-André Maire. This will now go to the Council of States.

Stricter rules for cross-border online trade

The rules for cross-border online trade will be tightened: the Federal Council must take measures to make foreign online marketplaces and service platforms subject to value-added tax when supplying goods or services to Switzerland.

Publication of the drafts of the practice definitions of the VAT Department (14 March 2019)

The Federal Tax Administration (FTA) published various drafts on VAT practice on 14 March 2019:

National Council wants VAT exemption for cultural associations

Participants at cultural events such as the Yodel Festival should be able to benefit from a VAT exemption in future - just like participants at sports events. On Wednesday the National Council adopted a motion tabled by SVP National Councillor Pierre-André Page (FR).

Publication of drafts of the practice definitions of the VAT Department (14 February 2019)

On 14 February 2019, the Federal Tax Administration (FTA) published a second draft on the determination of practice.

Publication of the drafts of the practical definitions of the VAT Department

On January 29, 2019, a revised first draft on the VAT practice topic: Cryptocurrencies was posted on the website. The deadline for comments is February 19, 2019, and the first draft will remain on line after the practical consultation.

Repayment of VAT on reception fees to all households in preparation

In four test cases, the Federal Court ordered on 2 November 2018 the refund of VAT on radio and television reception fees from 2010 to 2015. As a result of these rulings, the Federal Department of the Environment, Transport, Energy and Communications (DETEC) is proposing that the Confederation refund VAT to all households. DETEC is now preparing a legal basis for a lump-sum refund in the form of a credit to all households without the need for them to take action.

VAT registration for mail order companies

On 1 January 2019, Article 7(3)(b) of the Federal Law on Value Added Tax (the so-called mail order regulation) will come into force.