Switzerland: Swiss Tax Authority announced guidance for VAT platform taxation obligations of the Swiss VAT Act
Description
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…
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