The Swiss Federal Tax Administration has proposed amending sector information No. 9 related to transport by adding a “Taxi” section in a draft publication released for consultation on 2 May 2019.
The new section seeks to clarify who is deemed to supply transport services within the framework of transportation contracts involving multiple suppliers. Under Swiss VAT law, the supplier of a service should be the person who appears to be the supplier to a neutral third party, not the person listed as such in the contractual agreement.
Source Deloitte
