- New rules for online marketplaces to charge, collect and remit VAT on low-value imported goods by non-resident suppliers to consumers in the country.
- Electronic marketplaces must provide information to tax authorities upon request. Sanctions for non-compliance by mail-order businesses.
- Travel services and cultural event participation fees will be VAT-exempt.
- VAT on streaming services will be based on the customer’s location.
- Reduced VAT rate of 2.6% on menstrual products.
- Fiscal representative waiver for foreign taxpayers at Swiss Federal Tax Administration’s discretion.
Source IVA
- Join the Linkedin Group on VAT/GST and E-Commerce HERE
- Join our Linkedin Group on ”VAT Rates – Legislative changes”, click HERE
Latest Posts in "Switzerland"
- Draft VAT Practice Adjustments for E-Sports
- Swiss VAT on Aircraft Services Reclassified as Aircraft Management; Appeal Granted
- Parliament approves VAT increase for 2028, pending referendum
- Two Separate Temporary VAT Increases Under Consideration for 2028
- Federal Council Cuts Planned VAT Surcharge for Armed Forces Funding
