25 years of Swiss VAT – What a journey! Part 3: If Switzerland was in the EU…

Although similar, there are differences between both VAT systems. However, Switzerland underwent several VAT revisions to harmonise its legislation with the EU rules and others are expected in the near future (e.g.; e-commerce marketplace rules) but always with the ability to take into account the specificities of its economy.

Source: Deloitte CH



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