New FTA form no. 764 for reporting in accordance with Art. 38 MWSTG

The FTA has published a new form no. 764 - the reporting form for reporting in accordance with Art. 38 of the VAT Act has been significantly simplified.

The content of the revised form is coordinated with the amended VAT Info No. 11 and makes the assessment of the reason for the asset transactions (with the differentiation as to whether a ruling from the cantonal tax office is available or not) much simpler and more practical.

A small but important step towards greater clarity and efficiency in the VAT reporting procedure.

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