Although similar, there are differences between both VAT systems. However, Switzerland underwent several VAT revisions to harmonise its legislation with the EU rules and others are expected in the near future (e.g.; e-commerce marketplace rules) but always with the ability to take into account the specificities of its economy.
Source: Deloitte CH
Latest Posts in "Switzerland"
- Are Loyalty Points Gift Certificates? Swiss VAT Law Faces New Challenges After ECJ Rulings
- VAT Accrual Timing for Conditional Contracts and Continuing Obligations: Key Court Rulings and Risks
- Switzerland Proposes Extending Platform Taxation to Electronic Services for Improved VAT Enforcement
- Swiss VAT Rules for Foreign Digital Service Providers: Platform Pitfalls and Registration Triggers
- Buyer Liable for Unpaid Import Duties on Smuggled Cigarettes Despite Claim of Good Faith














