- Swiss Federal Tax Administration released draft guidelines for new e-commerce Swiss VAT rules
- Guidelines provide details on deemed supplier concept, conditions, reporting obligations for platforms
- Platforms must disclose information to SFTA yearly if certain thresholds are met
- New reporting obligation for platforms in Switzerland, to be submitted electronically
- Guidelines under consultation until 23 August 2024, pending confirmation from Federal Council
- Changes in 2025 include introduction of “deemed supplier” concept for electronic platforms
- Platforms considered deemed suppliers when facilitating sale of goods through electronic interface
- Guidelines define terms like platform, electronic interface, consignment, low value consignment
- Order must take place on platform for platform to be considered deemed supplier
Source: blogs.deloitte.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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