During the assembled special session on 10 May 2022, the National Council has debated the partial revision of the Swiss Value Added Tax Act. The voting took place after the Committee for Economic Affairs and Taxes of the National Council had consulted and agreed on the revision of the Value Added Tax Act presented by the Federal Council while several amendments were proposed on 11 April 2022. Considering this partial revision of the Swiss Value Added Tax, this blog presents an overview of the key discussion points and regulations which have been approved by the National Council on 10 May 2022.
Source KPMG
