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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. Consequently, electronic platforms must be regarded as providers, and suppliers are considered to make a (VAT-exempt) sale to the platform, while the platform is considered to sell the items to customers. Accordingly, internet platforms are required to collect VAT from buyers, instead of vendors.
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