Switzerland makes electronic platforms the deemed VAT supplier of goods from 1 January 2025
This page records one dated change. For the rules in Switzerland as they stand today, see the Switzerland guide →
- Jurisdiction
- Switzerland
- Tax
- VAT
- Change type
- Digital services
- Status
- In force
- Impact
- FYI
- Announced
- 1 January 2025
- Effective
- 1 January 2025
- Instrument
- CH-FEDERAL-ACT-AS-2024-438
- Authority
- Bundeskanzlei (Swiss Federal Chancellery)
- Verified
- Fetched from official source · high confidence
Operators of online marketplaces and other electronic platforms on which goods are sold to buyers in Switzerland, including foreign platforms delivering low-value consignments; sellers on those platforms are subsidiarily liable.
No action — monitoring only.
In force from 1 January 2025: the partial revision of the Federal VAT Act (MWSTG, amendment of 16 June 2023, AS 2024 438) introduces platform taxation under new Article 20a: a person who, via an electronic platform, enables a supply by bringing sellers and buyers together to conclude a contract on the platform is deemed the supplier to the buyer. Under transitional Art. 115b(2), platforms delivering low-value imports exempt from import tax become liable from commencement if they reached at least CHF 100,000 of such supplies in the previous 12 months. The same revision introduces optional annual filing (Art. 35a), revises the gold exemptions and adds menstrual hygiene products to the reduced rate. Referendum period lapsed unused on 5 October 2023; the Federal Council set commencement on 16 August 2024 (published AS 2024 438 on 22 August 2024).
What changed in detail
The partial revision of the Federal VAT Act (MWSTG) of 16 June 2023 was published as AS 2024 438. The referendum period lapsed unused on 5 October 2023. The Federal Council decided on 16 August 2024 to put it into force on 1 January 2025.
New Art. 20a MWSTG deals with supplies over electronic platforms. A person who, by means of an electronic platform, enables a supply of goods by bringing sellers and buyers together to conclude a contract on the platform is deemed to be the supplier to the buyer. The law then treats the transaction as two supplies: one from the seller to the platform, and one from the platform to the buyer. New Art. 3 Bst. l defines an electronic platform as an electronic interface that enables direct online contact between several persons with the aim of making a supply.
Sellers who supply goods through a platform are subsidiarily liable for the VAT the platform owes on those supplies (Art. 15 Abs. 4bis).
Transitional Art. 115b Abs. 2 covers low-value imports that are exempt from import tax because the tax amount is small. A platform delivering such goods from abroad became liable to register from 1 January 2025 if three conditions were all met: it is deemed the supplier under Art. 20a, it had made at least CHF 100,000 of such supplies in the previous 12 months, and it is expected to keep making such supplies in the following 12 months.
The same revision introduced optional annual accounting (Art. 35 Abs. 1bis Bst. b, with the conditions in Art. 35a), revised the gold exemptions and added menstrual hygiene products to the reduced rate.
What it means
The platform rule is in force. A foreign marketplace that meets the Art. 115b conditions, including the CHF 100,000 low-value-supply test, has to register, charge Swiss VAT to the buyer and file returns. For sellers on the platform, the sale is now a supply to the platform rather than to the buyer, and they remain exposed through subsidiary liability if the platform does not pay the VAT.
One part of the wider revision is still being phased in. The portal obligation for net tax rate and flat tax rate users, VAT groups and deregistrations starts on 1 January 2027.
Proof
Es wird auf den 1. Januar 2025 in Kraft gesetzt.It is put into force on 1 January 2025.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · AS 2024 438 (eli/oc/2024/438), Bundesgesetz über die Mehrwertsteuer (Mehrwertsteuergesetz, MWSTG), Änderung vom 16. Juni 2023 · www.fedlex.admin.ch
Wer mit Hilfe einer elektronischen Plattform eine Lieferung nach Artikel 3 Buchstabe d Ziffer 1 ermöglicht, indem er oder sie Verkäufer und Verkäuferinnen mit Käufern und Käuferinnen zu einem Vertragsabschluss auf der Plattform zusammenbringt, gilt gegenüber dem Käufer oder der Käuferin als Leistungserbringer oder Leistungserbringerin.A person who, by means of an electronic platform, enables a supply under Article 3(d)(1) by bringing sellers together with buyers to conclude a contract on the platform is deemed to be the supplier vis-à-vis the buyer.
Source snapshot of the official page. Open full size ↗