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

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 Representative requirement for non-Swiss VAT payers.

Mail order online platforms deemed supplier

The Council is seeking to replicate the EU marketplace liabilities and deemed supplier for platforms. Where they meet specific operational criteria, they will become regarded as the supplier for VAT purposes instead of the underlying supplier third-party merchant selling on the platform. If they fail to comply with their tax liability, the Federal Tax Administration (FTA) can in future have consignments from domestic and foreign mail order companies and online mail order platforms destroyed.

New annual VAT reporting for micro businesses

The Council has put forward a scheme whereby small or micro businesses could opt for an annual-only VAT return. This would likely include a quarterly remittance scheme too, which can be adjusted alongside the annual return. This would help reduce their admin burden, and provide a cash flow boost.  Most Swiss taxpayers are on quarterly VAT returns and payments.

Ending of Swiss VAT fiscal representative

In the same proposals, the Federal Tax Administration will have to option to no longer require non-resident VAT registered business to appoint a Swiss Fiscal Representative. This would require some basic controls over reporting.

Compiling with Swiss VAT or other Value Added Tax and GST returns is complex, time consuming and fraught with tax liability risks.  VAT Calc’s single platform VAT Filer can accurately complete any country filings with verified transactional data from our VAT Calculator or VAT Auditor integrated tools.



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