Switzerland to introduce new VAT compliance changes from 1 January 2025

31 July 2023

The Swiss parliament has approved a revision of its VAT law, which will take effect from January 2025. These revisions include:

  • The introduction of deemed supplier rules for online marketplaces, which will require online marketplaces (such as Amazon) to charge, collect and remit VAT on sales of low-value imported goods by non-resident suppliers to consumers in the country.
  • New requirements for all electronic marketplaces to provide information to the tax authorities upon request regarding the sellers and buyers on their platforms.
  • New administrative sanctions for mail-order businesses that do not comply with their VAT obligations.
  • Travel services resold by travel agencies and participation fees for cultural events will become VAT-exempt. 
  • The “place of supply” for streaming culture, arts, sports, education, science, and entertainment events will be deemed to be where the recipient of the service is established or domiciled. This means VAT will become accountable for in the country of the customer and, as such, Swiss VAT may need to be applied on admission to online events to Swiss customers by non-resident suppliers,
  • The VAT rate on menstrual products will be subject to the reduced VAT rate of 2.6%.
  • The Swiss Federal Tax Administration may waive the appointment of a fiscal representative for foreign taxpayers upon its discretion.

Are you trading globally? Whether you require basic VAT advice or specific VAT compliance support, Fiscal Solutions can help. Our team of multi-lingual experts are knowledgeable in all the different VAT rules in Europe and around the world.

We help you simplify today’s complexities and address tomorrow’s challenges. The values we represent, and our consistent advice, mean you can trust Fiscal Solutions to do the right thing – for you and your organisation.

Get in touch

Let us solve your current business VAT challenges


2025 SME Special Scheme introduces pan-EU €100,000...

To reduce the VAT compliance burden for small to medium-sized enterprises (SMEs) in the EU, many member states have implemented an 'SME Scheme', which exempts...

VAT news

Romania proposes to extend mandatory e-invoicing to...

Romania has announced plans to extend its electronic invoicing regime to business-to-consumer (B2C) transactions for both VAT-registered resident and...

VAT news

Senegal to introduce VAT on e-services for...

The Ministry of Finance has confirmed that it will introduce VAT at 18% on the sale of digital services by non-resident providers to local consumers from 1...

VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.