- Under Swiss VAT law, a supply is attributed to the person who appears to be the supplier from the recipient’s perspective.
- In direct representation, the supply is between the recipient and the person represented, provided the representative clearly acts on behalf of the person represented.
- In indirect representation, the representative is treated as the supplier to the recipient, resulting in two separate supplies and turnover attributed to the representative.
- From 1 January 2025, new rules for digital platforms (Art. 20a VATA) attribute supplies made via electronic platforms to the platform operator, regardless of traditional representation principles.
- These changes may impose new Swiss VAT obligations and registration requirements on online platform operators.
Source: ggi.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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