Switzerland: Swiss Tax Authority guidance for VAT platform taxation obligations under Swiss VAT Act
Progress
Current status
adopted
28 Jan 2025 adopted
09 Jul 2024 under deliberation
Scope
Implementers
Switzerland
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: e-commerce
Government Branch
executive
Government Body
tax authority
Implementation Level
national
Timeline of events
Swiss Tax Authority adopted guidance for VAT platform taxation obligations under Swiss VAT Act
On 28 January 2025, the Swiss Federal Tax Administration (ESTV) published its guidance on platform taxation under Article 20a of the Value Added Tax Act (MWSTG). The VAT obligation entered into force on 1 January 2025. The guidance establishes that …
SourceEvent type
outline
Action type
adoption
Government branch
executive
Government body
tax authority
Swiss Tax Authority announced guidance for VAT platform taxation obligations of the Swiss VAT Act
On 9 July 2024, the Swiss Federal Tax Administration (Eidgenössische Steuerverwaltung, ESTV) published a draft version of its guidance on platform taxation under Article 20a of the Value Added Tax Act (MWSTG). The amendment for the VAT Act is schedu…
SourceEvent type
outline
Action type
drafting
Government branch
executive
Government body
tax authority