For three years now, foreign mail order companies must pay Swiss value added tax (‘VAT’) if they make more than CHF 100,000 in sales annually with deliveries to Switzerland.
As only a few companies have registered, under a new bill the large domestic and foreign platforms will be obliged to pay VAT on their total turnover in Switzerland in the future. The platforms will then also have to pay VAT on the brokered turnover of other companies on their electronic platform. The platforms will be obliged to collect the VAT from their subcontractors and companies that only sell via platforms no longer have to register in Switzerland. However, the registration obligation will still apply if sales are made directly to Swiss consumers.
Source Loyens Loeff
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