- Switzerland’s Federal Tax Administration (FTA) issued final guidelines for e-commerce platforms on January 28, 2025.
- Platforms facilitating goods transactions through electronic interfaces are deemed sellers for VAT purposes.
- Platforms must register for VAT if annual non-exempt sales exceed CHF 100,000.
- Platforms must provide transaction data upon request.
- The FTA can conduct VAT audits to ensure compliance.
- The guidelines took effect on January 1, 2025.
- The legislation aims to improve VAT collection while reducing administrative burden on sellers and the FTA.
- Platforms are deemed to have supplied the goods they facilitate, making them liable for VAT.
- The legislation creates two supply relationships: underlying seller to platform and platform to recipient.
- Foreign sellers making supplies through platforms have no VAT obligations in Switzerland.
- Platforms facilitating other types of supplies must provide information to the FTA.
Source: regfollower.com
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.
