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Switzerland

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Switzerland Proposes VAT Amendments Targeting Digital Platforms and Nonresident Electronic Service Providers

  • Switzerland proposes VAT Act amendments requiring nonresident companies with global revenue over 100,000 CHF to register and pay VAT on electronic services to Swiss consumers.
  • Digital platform operators would become liable for VAT on electronic services.
  • Taxation of combined services packages supplied in Switzerland would be reduced from 70% to 55% of the total package value.
  • Public comments are due by March 19, 2026.

Source: news.bloombergtax.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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