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Swiss Federal Council Approves Changes to VAT Ordinance for New Digital Platform Requirements, Annual Returns for Small Taxpayers, and Flat-Rate VAT Method

On 21 August 2024, the Swiss Federal Council approved a partial revision of the Ordinance on Value Added Tax effective 1 January 2025, including new requirements for digital platforms facilitating goods sales, annual returns for small taxpayers, and revisions to the simplified flat-rate VAT method for small taxpayers.

Source Orbitax

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