Changes to country of taxation travel, culture, sport and other events From 1 January 2025, the place of supply VAT rules in Switzerland are changing for a number of cross-border supplies. For services, the ‘general rule’ in Switzerland is that VAT is due in the
Swiss government considers 0.4% VAT increase in 2026 to fund pensions rise Following a national referendum vote to increase state pensions, the Federal Council government has proposed two funding plans for 2026 to meet the extra CHF 4.2 billion annual costs: Increase VAT from 8.1%
Range of updates on marketplaces, exemptions, fiscal representative requirements A number of changes to the Swiss Federal Law Governing VAT come into place on 1 January 2025. This follows a consultation These include Exemption for non-resident tour operators from VAT liabilities on Swiss packages. The
Switzerland’s Parliament agrees a range of compliance change to the VAT Act which come into effect on 1 January 2025. The main changes are listed below. Switzerland will raise VAT in 2024 to 8.1%. Marketplace deemed supplier VAT obligations, shifting the VAT collection obligations from
Digital platforms responsible for VAT calculations and collections for e-commerce goods of their third-party sellers Switzerland is to follow the EU by imposing deeded supplier obligations on digital platforms for goods. This makes them responsible for the VAT charging and remittance on low-value imported consignments
Federal Council mandates electronic VAT registration, payments and adjustments from January 2024 The federal cabinet of the Swiss Confederation, the Federal Council, is to mandate electronic VAT compliance. This is done via an update to the Swiss VAT ordinances and Art. 65a VAT Act. From
Withdrawal of CHF100,000 distance selling VAT registration threshold Switzerland is to follow the EU and many other countries by ending the VAT registration threshold for non-resident e-commerce sellers to consumers. The current threshold is CHF100,000 for all global income – so not just Swiss taxable
Swiss Federal Tax Administration to use VAT returns for new 4% levy on foreign TV streaming voted for in 2022 referendum Following 15 May 2022 referendum vote to impose a foreign streaming levy, the Swiss Federal Tax Administration has proposed to base the tax calculations
