- The platform economy is a popular business model that connects providers of goods and services with customers online
- Legislators in Switzerland and abroad are amending VAT laws to address the unique features of online platforms
- Specific regulations for online marketplaces and platforms have been in place in the EU since 2021
- Switzerland will introduce a new regulation to the VAT Act in 2025 for supplies of goods brokered via online platforms
- Administrative practice and case law are still relevant in this area, such as the Federal Administrative Court ruling of 7 December 2023
- The VAT qualification of supplies via online platforms depends on whether the platform is deemed the provider of the supply or just a broker
- The Federal Administrative Court ruled in a case involving a food delivery platform that the platform was merely an intermediary providing taxable services at the standard rate
Source: primetax.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
