VAT Archive - Welcome

8. Schweizer MWST-Tagung 2023

Die Mehrwertsteuer ist im steten Wandel, wird immer transparenter und digitaler.

Für Sie als Entscheidungsträgerin und Entscheidungsträger wird es immer schwieriger, die gesetzlichen sowie behördlichen Vorgaben und Neuerungen sowohl effizient als auch kostengünstig einzuhalten. Dazu kommen die neue Geopolitik der Lieferketten, die Ukraine- und Energie-Krise sowie die wachsenden Spannungen des Westens mit China. All dies bringt umsatzsteuerliche Herausforderungen mit sich, die es zu meistern gilt. Gleichzeitig spielen künstliche Intelligenz sowie hoch entwickelte Chatbots wie ChatGPT eine immer wichtigere Rolle. Dieser absehbare Wandel birgt neue Chancen zur Prozessoptimierung.

Es gilt, alle diese Faktoren in Ihrem Unternehmen aufeinander abzustimmen, Chancen zu ergreifen und Hürden erfolgreich zu bewältigen.

Event: ESG and its indirect tax journey – a hustle or an opportunity?

Do you know which global sustainability trends are relevant to your business? How does it align with your internal strategy? Do you even have an ESG strategy? Which of these new obligations will or should land on your table?

If you are interested in the above and you are dealing with trade and indirect taxes, we have an event for you!

PwC’s 7. Schweizer MWST-Tagung

Die Mehrwertsteuer, insbesondere im Pharma Bereich für Konzerne, KMUs und Start-ups, ist im steten Wandel und immer transparenter.

Für Sie als Entscheidungsträger im Pharma & Life Sciences Bereich, wird es immer schwieriger all die gesetzlichen und behördlichen Vorgaben und Neuerungen effizient als auch kostengünstig einzuhalten. Dazu kommen die anhaltenden Auswirkungen der COVID-19-Pandemie sowie die Ukraine-Krise, welche umsatzsteuerliche Herausforderungen mit sich bringen und die es zu meistern gilt. Gleichzeitig spielt Industrie 4.0 und die umfassende Digitalisierung in der industriellen Produktion eine immer wichtigere Rolle. Dieser absehbare Wandel bringt neue Chancen zur Prozessoptimierung.

VAT refund due to taxpayer on pharmaceutical rebates

The Dutch Court of First Instance has found in favour of the taxpayer in a case involving indirect rebates paid to pharmaceutical companies. In essence, the court granted a refund of VAT to a pharmaceutical company based on the CJEU Boehringer case (C-462/16), although the pharmaceutical company was not obliged to grant the rebates under national law. Although the case was concerned with price arrangements with the Minister of Health, Welfare and Sport, it is possible that the same rationale could be applied to other rebate schemes, such as rebate arrangements between pharmaceutical companies and insurance companies.

EU Commission welcomes agreement on crucial VAT relief for COVID-19 vaccines and testing kits

The EU Commission has adopted a proposal, allowing the EU Member States to apply a zero rate VAT rate on Covid-19 vaccines and testing products. Currently, Member States can apply reduced VAT rates on sales of vaccines, but cannot apply a zero rate, while testing kits cannot benefit from reduced rates. As a consequence, different EU Member States might be adopting such a zero/reduced rate in the next coming months for these products (they are not obliged to).

PwC’s Pharma & Life Sciences Hot Topics 2020

The year 2020 has seen a lot of development in the way we do business such as new regulations and smarter solutions to solve old and new challenges. PwC has identified the following hot topics for Pharma & Life Sciences which need our special attention:

Will you change your supply chain to benefit from a VAT and duty free importation into Belgium?

As an effort to limit the impact of COVID-19, the Belgian government has introduced a temporary relief measure whereby certain goods imported into Belgium can benefit from a VAT and duty exemption.

A key condition to benefit from said exemption entails the importation by a so-called recognized healthcare institution (almost all Belgian hospitals qualify as such an institution).

Webinar: Pharma & VAT Quick Fixes – Exploring the Right Formula

Dear All

I would like to invite you to our next webinar “Pharma & VAT Quick Fixes – Exploring the Right Formula which will be held on 8 November 2019 from 9:00am to 10:00am and from 3.00pm to 4.00pm.

Last chance to register for our PwC event “4. Schweizer MWST-Tagung” in our beautiful capital Bern

Why should you as a pharma & life sciences company register to the event?

… because:

you will gathering insights on relevant topics of the Swiss VAT authorities – directly from the competent officer of the Federal Tax Administration (FTA)

you strive to be prepared as per 1 January 2020 regarding the EU VAT Quick Fixes and its implications e.g. for pharma & life sciences companies

A Guide to VAT for Clinical Trials through Europe

Do you perform Clinical Trials in Europe and are want to be informed of the respective VAT consequences?

Together with my Pharma VAT colleagues from PwC I collected the data and organised for the set up of the PwC “VAT Guide to Clinical Trials in Europe”.

I am pleased to invite you to have a closer look at the countries of your interest: