- Introduction of ‘Deemed supplier concept’ for platforms in Switzerland from 2025
- Two separate transactions deemed to have taken place: supply from supplier to marketplace holder and B2C supply from platform
- Platforms must register for VAT if turnover from low-value consignments exceeds CHF 100,000 per year
- Obligation to register for VAT shifted from supplier to platform
- Impacted parties include local and foreign electronic platforms, suppliers performing B2C sales via platform
- Platforms not impacted if not involved in ordering process, no turnover results from platform activities, only involved in payment process, only perform advertisement services, or only forward buyers to another platform
- Electronic platform defined as interface connecting suppliers and buyers online
- Additional implications include subsidiary liability for sellers, obligation for platform to disclose information to Swiss tax authorities, and possible administrative measures for noncompliance
Source: michaelamerz.org
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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.
