Swiss eases VAT Requirements for non-resident companies No More Security Deposits, and Potential End to Fiscal Representation In a significant shift aimed at reducing administrative burdens on nonresident businesses, the Swiss Federal Tax Administration (SFTA) has eliminated a long-standing requirement for foreign VAT-registered companies to
January 2025 platforms responsible for VAT collections for e-commerce goods of their third-party sellers has launched on 9 July 2024 a public consultation on its plan to impose Switzerland to on digital platforms for goods. The consultation completes on August 2024. From 1 January 2025,
VAT and customs loophole narrowed to dissuade cross-border shopping Switzerland is to cut from CHF 300 to CHF 150 the VAT and customs-free threshold for imports of goods. This applies on goods brought into Switzerland by individuals for personal use or as gifts. The measure
Swiss ePortal FAQs on electronic VAT registration, payments and adjustments from January 2025 The federal cabinet of the Swiss Confederation, the Federal Council, has mandated electronic VAT compliance. This is done via an update to the Swiss VAT ordinances and Art. 65a VAT Act. From
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
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
Switzerland’s Parliament agrees a range of compliance change to the VAT Act which come into effect on 1 January 2025. The main changes are listed below. Switzerland will raise VAT in 2024 to 8.1%. Marketplace deemed supplier VAT obligations, shifting the VAT collection obligations from
