Switzerland: Swiss Tax Authority adopted guidance for VAT platform taxation obligations under Swiss VAT Act
Description
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 …
Scope
Policy Area
Taxation
Policy Instrument
Indirect taxes
Regulated Economic Activity
platform intermediary: e-commerce
Implementation Level
national
Government Branch
executive
Government Body
tax authority