Switzerland: Revision of VAT Act including taxation requirements for electronic platforms
Progress
Scope
Timeline of events
Value Added Tax Act including tax measures for electronic platforms entered into force
On 1 January 2025, the amended Value Added Tax (VAT) Act came into effect. It designates "electronic platforms" as entities facilitating connections between vendors and customers. These platforms are treated as providers, with vendors making VAT-exe…
SourceParliament 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…
SourceFederal 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…
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