As of January 1, 2025, new regulations on the value added tax treatment of electronic platforms will come into force. These changes particularly affect the role of platform operators, VAT declaration, and the treatment of small consignments. Companies that sell goods via platforms or operate such platforms should prepare for the new regulations in good time.
The most important changes at a glance
According to Article 20a VATG, the platform operator is deemed to be the supplier if it brings a seller and a buyer together for the conclusion of a contract. This results in two supplies:
- First supply: Seller → Platform operator
- Second supply: Platform operator → Buyer
Important:
The first supply is VAT-exempt (Art. 23 para. 2 no. 13 VATG) and must be declared in the VAT return under code 220. Voluntary taxation of the first supply is possible with the consent of the platform operator.
Place of supply upon import into the domestic territory
If an item is imported into the domestic territory, the place of the first supply (seller → platform operator) is abroad. These foreign supplies must be declared in the VAT return under code 221.
Platform operators pursuant to Article 20a VATG may be domiciled either in Switzerland or abroad. Nevertheless, they are deemed to be taxable for supplies into the domestic territory.
If the seller of an item issues an invoice to the buyer and shows VAT on it, the platform operator must additionally be named. A clear reference to settlement in accordance with Article 20a VATG is required.
Example: “VAT 8.1% settled with the FTA pursuant to Art. 20a VATG by [name and VAT number of the platform operator].”
Small consignments and new tax liability as of 2025
Tax liability for small consignments that are exempt from import tax begins as of January 1, 2025, if:
- Turnover of at least CHF 100,000 has been generated in the past 12 months,
- and it can be assumed that similar turnover will be achieved in the following year.
This regulation particularly affects cross-border supplies by platform operators.
Temporal scope of application
The new provisions apply to contracts concluded on an electronic platform as of January 1, 2025. For contracts concluded by December 31, 2024, Article 20a VATG does not apply, even if delivery takes place in 2025.
Special notes on declaration and reconciliation
An automatic information obligation of platform operators towards the FTA will not be introduced as of January 1, 2025. Platform operators are only required to provide information upon request by the FTA.
Reconciliation between declared sales and import tax deducted by the platform operator is not required for the time being.
