Switzerland: Revision of VAT Act including taxation requirements for electronic platforms
Progress
Current status
in force
16 Jun 2023 adopted
10 May 2022 under deliberation
Scope
Implementers
Switzerland
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: e-commerce
Government Branch
legislature
Government Body
parliament
Implementation Level
national
Timeline of events
Parliament adopts amendments to Swiss Value Added Tax Act, including tax measures for electronic platforms
On 16 June 2023, the Swiss Parliament adopted a law amending the Value Added Tax (VAT) Act. According to the revised regulation, "electronic platforms" refers to anyone who provides services that link vendors and customers on the platform. Consequen…
SourceEvent type
law
Action type
adoption
Government branch
legislature
Government body
parliament
Federal Council introduces amendments to Swiss Value Added Tax Act, including tax measures for electronic platforms
On 11 April 2022, the Federal Council introduced to the National Council a law amending the Value Added Tax (VAT) Act. According to the revised regulation, electronic platforms must be considered as providers, and consequently, suppliers are conside…
SourceEvent type
law
Action type
introduction
Government branch
legislature
Government body
parliament