The enactment date is yet to be determined by the Federal Council and expected to be 1.1.2025. The most important changes include:
- Introduction of (domestic) reverse charge on trading of CO2 emission rights and similar rights
- Deemed supplier rules for products sold over electronic platforms (marketplaces). Transportation services and accommodation are not in the scope. A separate piece of legislation will be prepared to include electronic services in a few years. Sellers don’t charge VAT to the marketplace (zero rate) but they have a subsidiary liability for the tax due by the marketplace. The marketplace’s fee is deemed to be a (taxable) consideration for the service provided by the marketplace. Marketplaces can elect for the deferral regime for importations, i.e. declare import VAT with the VAT return as opposite to paying it at customs.
- …..
Source Mathias Bopp
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