| Amendment of the Federal Law on Value Added Tax | 01/01/2023
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The turnover limit up to which non-profit, voluntary sports and cultural clubs and charitable institutions are exempt from VAT has been raised by Parliament from CHF 150,000 to CHF 250,000. Thus the Pa.Iv. Feller «Sports and cultural clubs. Raising the turnover limit for the exemption from the obligation to pay VAT”. | Law |
| Amendment of the Value Added Tax Ordinance (electronic procedures) | 01/01/2024 | With the change in the Value Added Tax Ordinance, the first step is to regulate when which processes will only be possible electronically | preliminary draft |
| Partial revision of the Value Added Tax Act
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At earliest
01/01/2024
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This partial revision implements various parliamentary initiatives in the area of value added tax. The focus is on the collection of value added tax by mail order platforms and the obligation to provide information on all Internet platforms. Furthermore, simplifications for SMEs such as voluntary annual accounting and measures to combat fraud are planned. | draft law |
| Amendment of the Value Added Tax Act and amendment of the Ordinance on the Business Identification Number | At earliest
01/01/2025 |
The secrecy provision of the Value Added Tax Act is to be amended so that the FTA can automatically report individual companies to the Federal Statistical Office and the commercial register authorities that declare sales of at least CHF 100,000 for VAT but are not entered in the commercial register. | preliminary draft 1 |
Source: admin.ch
