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 2019 activity report
The Federal Tax Administration (FTA) published its 2019 Activity Report on 17 April 2020.
FTA publishes measures and circulars due to coronavirus
The Federal Tax Administration (FTA) published measures due to the coronavirus on 26 March 2020, referring to the package of measures adopted by the Federal Council (see our contribution of 21 March 2020). Furthermore, on 24 March 2020 it issued a corresponding circular concerning payment relief for direct federal tax.
Federal Council approves coronavirus package of measures
At its meeting on 20 March 2020, the Federal Council approved various measures to cushion the economic consequences of the coronavirus. The tax measures are as follows:
Specialised information concerning the levy on radio and television "Associations of autonomous community services
According to the Federal Tax Administration's (FTA) communication of 17 February 2020, autonomous departments of the same community may merge to form a single tax entity.
FTA publishes information on representative liability
On 10 February 2020, the Federal Tax Administration (FTA) published information on the liability of representatives for VAT.
Switzerland and Italy reach agreement on Campione d'Italia
At its meeting on 20 December 2019, the Federal Council approved the exchange of notes between Switzerland and Italy on the change in the customs status of the Italian enclave of Campione d'Italia.
Switzerland and the Principality of Liechtenstein adapt their VAT agreement
VAT controls on Swiss taxable persons may in future also be carried out in Liechtenstein and vice versa.
Federal Council adopts dispatch on the reimbursement of unlawfully levied VAT on Billag fees
At its meeting on 27 November 2019, the Federal Council adopted the dispatch for a new Federal Act on the flat-rate remuneration of unlawfully levied value-added tax on reception fees for radio and television.
Institutions d'utilité publique et TVA
Workshop on the occasion of the ISIS seminar of 20 November 2019 entitled "La fiscalité de la philanthropie".
ISIS) seminar "VAT. Up-to-date. Compact. Interdisciplinary. (2019)" (seminar folder)
Case studies, detailed solution notes and slides: Here you will receive all documents (workshops and presentations) according to the following description from the ISIS) seminar "VAT. Up-to-date. Compact. Interdisciplinary." on 26 September 2019 under the direction of Harun Can and Roger Rohner, which took place at the Swissôtel in Zurich.
