Foreign mail order companies have had to pay Swiss turnover tax for three years if their annual turnover exceeds 100,000 Swiss francs with deliveries to Switzerland.
Accordingly, platforms such as eBay, Amazon or Otto will be required to pay VAT on the brokered sales of other companies on their platform as well.
In future, the platforms will therefore be obliged to collect VAT from their subcontractors – companies that sell exclusively via platforms will no longer have to register in Switzerland. However, the registration obligation applies when sales are made directly to Swiss consumers.
Switzerland will thus follow the EU and impose on digital platforms the obligation to act as suppliers. This will make them responsible for collecting and remitting VAT on imported low-value consignments sold to consumers. The Bundesrat and the First Chamber of Parliament have already approved the bill to shift tax responsibility from sellers to their digital platforms. It now goes to the Second Chamber of Parliament.
The amendment could come into force on 1 January 2024 at the earliest.