On 11 April 2019, the Swiss Federal Tax Administration released draft clarifications for services to qualify as electronic services for VAT purposes.
The current VAT guidelines do not clearly define electronic services–instead, they list various services that are considered to be electronic services. The FTA has embarked on a project to revise its practices in this area and that would include changes to sector information No. 13 relating to telecommunication and electronically supplied services.
Source Deloitte
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