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Switzerland 2025 VAT changes

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 introduction of a new 2.5% VAT rate for feminine hygiene products
  • VAT exemptions for income from the following
    • Medical treatment care
    • Staff for charities
    • Cultural event partaking
    • Outpatient care infrastructure
  • Introduction of marketplace deemed supplier obligations for platforms that facilitate the online sale of goods to Swiss consumers. In particular for accommodation and ride sharing platforms. This replicates EU reforms in the 2021 e-commerce package.
  • Reporting requirement for digital platforms on the activities of their third-party sellers and merchants. This follows the EU DAC 7 reporting obligations now in place.
  • Option for the tax authorities to not enforce the requirement for non-resident VAT payers to appoint a local fiscal representative.
  • Taxpayers with a turnover below CHF 5,005 may report on an annual basis. The authorisation process for this has been revised.
  • Changes to the VAT registration rules for the sale of gold coins.
  • Withdrawal of VAT refunds for foreign businesses where the supplies are only exempt without the right to deduct.
  • More use of electronic reporting.

Check our Switzerland VAT guide for more details.


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