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Switzerland marketplace deemed supplier VAT rules 2025

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 being sold to consumers by third-party sellers. The VAT Act revisions were approved on 16 June 2023.

However, the deemed supplier regime was not extended to the marketplaces for the sales of digital services – which is at odds with the EU policy.

Need for level-playing field on VAT for local e-commerce

Currently, imported consignments with an intrinsic value not exceeding CHF 65 are VAT exempt. Any e-commerce seller with total income above CHF 100,000 must VAT register in Switzerland to charge VAT to local B2C sales. However, the Federal Tax Administration has noted that there are still large amounts of evasion, and it has limited powers to enforce the rules.  This creates an unfair advantage for non-resident e-commerce sellers operating in Switzerland.

But how to calculate the CHF 5 VAT (CHF 65 x 7.7% standard VAT) ? VAT Calc’s in real-time global Calculator and Auditor  services produce instant and accurate tax calculations for the Swiss changes, as well are our Filer produce automatic VAT  returns from the shared transactions.

Read our Swiss VAT guide.

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