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Switzerland

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Switzerland Seeks Public Input on VAT Changes for Bundled Services and Electronic Platforms

  • Switzerland seeks feedback on two main VAT amendments.
  • Proposal to lower the bundled services threshold from 70% to 55% for VAT purposes, easing administration for businesses, especially in tourism.
  • Proposal to expand the platform tax regime to electronic services, making platforms responsible for VAT collection on digital goods and services.
  • Withdrawal of a provision allowing alternative tax periods due to complexity and limited impact.
  • Feedback deadline is March 20, 2026.

Source: fiscal-requirements.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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