- The Swiss Federal Council has confirmed that the partial revision of the VAT law will come into force on 1 January 2025
- The revised law includes changes to e-commerce rules, with guidelines released by the Swiss Federal Tax Administration
- The guidelines outline new reporting obligations for platforms facilitating the sale of goods or services
- Platforms will be considered deemed suppliers if they facilitate transactions between sellers and buyers through their electronic interface
- The guidelines provide details on the application of the deemed supplier concept and other important terms for Swiss VAT purposes
Source: taxathand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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