The preliminary draft dated 9th July 2024 provides an initial overview of the FTA’s practice on electronic platforms in the context of the partial revision of the VAT. The revVATO on which this preliminary draft is based, has not yet been approved by the Federal Council. Therefore, changes cannot be excluded.
The FTA updates its VAT practice through drafts and allows partners to submit comments through practice consultation. Drafts are labeled with a watermark and the title page specifies that it is a draft prior to practice consultation. Drafts related to the partial revision of the VAT Act are labeled with “revVATA” in the title. A specific draft amendment related to digital platforms is also available for comments. The FTA’s preliminary draft on electronic platforms is based on the revVATO, which has not yet been approved by the Federal Council. The FTA also publishes MWST-Info 20 on the temporal effect of practice determinations, and provides a link to the Federal Act on Value Added Tax (VAT Act).
Source estv.admin.ch
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