Review of VAT balance rates - consultation of interbranch organisations
The FTA has reviewed the balance tax rates of all sectors and activities contained in the relevant ordinance (SR 641.202.62). On the basis of Article 37(3) of the VAT Act, it invited the relevant industry associations to comment by e-mail from 20 October 2023.
Consultation on the partial revision of the VAT Ordinance opened
At its meeting on 25 October 2023, the Federal Council opened the consultation on the partial revision of the Value Added Tax Ordinance (MWSTV).
Referendum deadline for partially revised VAT Act has passed unused
The referendum deadline for the partially revised VAT Act expired unused on 5 October 2023.
Enactment of the Ordinance on the Delegation to the Federal Department of Finance of the Authority to Amend the Annexes to the Swiss-Liechtenstein Agreement on Value Added Tax
The Federal Council on 21 June 2023 adopted the Ordinance on the Transfer of Authority to Amend the Annexes to the Swiss-Liechtenstein Agreement on Value Added Tax to the Federal Department of Finance.
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.
Federal Council puts into force the amendment to the VAT Ordinance on electronic procedures
According to the Federal Council's media release of June 16, 2023, the amendment to the VAT Ordinance on Electronic Procedures is scheduled to enter into force on January 1, 2024.