- The Swiss Federal Council is consulting on VAT law changes to adjust bundled offering taxation from a 70%/30% to a 55%/45% threshold, making it easier for hotels and tourism operators to apply reduced VAT rates to bundled services.
- The proposal extends platform taxation to digital services, requiring platforms (like app stores and streaming services) to collect and remit VAT, simplifying compliance and reducing the need for individual foreign vendors to register in Switzerland.
- The Federal Tax Administration would gain new enforcement powers, including ordering telecom providers to block access to non-compliant platforms or vendors’ websites.
- The public consultation is open until March 19, 2026, and the changes would align Swiss VAT rules with global practices and clarify the VAT treatment of digital service sales through platforms.
Source: kpmg.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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