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Switzerland will introduce deemed supplier rules for online marketplaces

Swiss Parliament has adopted an amendment to the VAT Act on June 16, 2023, aligning with EU rules to address tax evasion in e-commerce. Online marketplaces will be considered the supplier of goods, making VAT-exempt sales to the marketplace and the marketplace selling to consumers. These regulations will be effective from January 1, 2025.

Source: meridianglobalservices.com

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