VAT Place of Supply for Online Courses Determined by Swiss Seat

• The case concerned VAT for 2017–2021, specifically the place of supply for interactive online educational services and the right to input tax deduction.
• The taxpayer was based in Switzerland, while instructors taught from abroad and most students lived abroad.
• The Federal Administrative Court held that the taxpayer’s Swiss registered office determines the place of supply, following Federal Supreme Court precedent.
• Online materials and occasional in-person instruction in France were treated as part of one overall service, or at most as ancillary to the main service.
• The taxpayer’s appeal was dismissed.

Source: bvger.weblaw.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.

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