- The newsletter discusses the second part of the introduction of platform taxation in Switzerland, focusing on special questions for taxpayers.
- Key terms are defined for clarity: Seller, Buyer, and Online Platform.
- Platform taxation creates new questions regarding deliveries and input tax deductions.
- For imported goods, the first delivery is considered foreign and not subject to domestic tax, while the second delivery is subject to domestic tax if certain conditions are met.
- The platform operator must be listed as the importer for VAT purposes if the second delivery is taxed domestically.
- The platform can use the transfer procedure to declare import tax in periodic tax returns instead of paying it to customs.
- The transfer procedure must be requested in each customs declaration.
- Recommendations include listing the platform operator as the importer and providing customs instructions with necessary numbers.
Source: primetax.ch
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.
Latest Posts in "Switzerland"
- Swiss Tax Authority Opens Consultation on Draft VAT Guidelines for Car Mileage and Employee Benefits
- Switzerland and EU Open Consultation on Amended AEOI Protocol for Tax Cooperation
- Federal Council Launches Consultation on Amending Switzerland-EU Tax Information Exchange Agreement
- Federal Supreme Court Upholds Net Rental Value for Permanent Vacation Apartment Rentals to Related Parties
- FTA to Discontinue “VAT Accounting Easy” Service from May 2026
