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Switzerland VAT place of supply 2025

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 country (‘the place of supply) where the customer is resident.

For some supplies, there is an exception to shift the place of supply to where the service is provided. Switzerland is now changing two of these variations:

  1. Travel Agency services is switching to the place where the agent is resident. This means foreign travel agents will not have to have a Swiss VAT registration for locally organised trips or services.
  2. Sports, culture, entertainment and similar events the exception to the general rule is modified to the place of supply being at in Switzerland only if “provided directly to persons physically present on site.”

Read our Swiss VAT guide for more on Switzerland’s VAT law and regulations.


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