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Category: Switzerland

Swiss VAT deemed supplier platform liabilities; voluntary annual VAT return & payments

Swiss VAT deemed supplier platform liabilities; voluntary annual VAT return & payments

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The Swiss Federal Council has issued several proposals to the Parliament to broaden the VAT rules on foreign e-commerce platforms via the deemed supplier, and introduce a voluntary annual VAT return with instalment payments. Lastly, there is also a proposal to effectively withdraw the Fiscal

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