{"id":168467,"date":"2023-08-28T17:15:40","date_gmt":"2023-08-28T15:15:40","guid":{"rendered":"https:\/\/www.asd-int.com\/mini_blog\/switzerland-partial-revision-of-vat-law-approved\/"},"modified":"2023-08-28T17:18:41","modified_gmt":"2023-08-28T15:18:41","slug":"switzerland-partial-revision-of-vat-law-approved","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/en\/switzerland-partial-revision-of-vat-law-approved\/","title":{"rendered":"Switzerland: Partial revision of VAT law approved"},"content":{"rendered":"\n<p>Following on from the announcement on the <a href=\"https:\/\/www.asd-int.com\/en\/switzerland-electronic-only-vat-registration-payment-and-regularisations\/\" target=\"_blank\" rel=\"noopener\">digitisation of VAT registration and payment procedures in Switzerland<\/a>, the Swiss Parliament a<strong>pproved the partial revision of the VAT Act<\/strong> on 16 June 2023, including major changes that will come into force on 1 January 2025.\r\n<br><br>\r\nBelow is a (non-exhaustive) <strong>list of the main changes to Swiss VAT regulations<\/strong> from that date:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Electronic platforms that bring together buyers and sellers of goods and services will be obliged to provide information about the latter.\r\n<br><br>\r\nIn addition, and under certain specific conditions, <strong>they will assume the role of &#8220;presumed supplier&#8221;<\/strong>, as is currently the case for electronic interfaces in the European Union (regulation in force since 1 July 2021);<\/li>\n\n\n\n<li>Les services donnant droit d\u2019acc\u00e8s \u00e0 un \u00e9v\u00e8nement (\u00e9v\u00e8nement culturel, artistique, \u00e9ducatif, scientifique, sportif ou de divertissement) seront r\u00e9put\u00e9s \u00eatre situ\u00e9s l\u00e0 o\u00f9 ils ont effectivement lieu lorsqu&#8217;ils sont fournis aux personnes physiquement pr\u00e9sentes.\r\n<br><br>\r\nDe la m\u00eame mani\u00e8re, les services fournis en ligne seront r\u00e9put\u00e9s avoir lieu l\u00e0 o\u00f9 le destinataire est \u00e9tabli ou domicili\u00e9 ;<\/li>\n\n\n\n<li>Exemption for services provided by travel agencies;<\/li>\n\n\n\n<li>Application of the reverse charge mechanism for local transfers of emission rights (carbon allowances);<\/li>\n\n\n\n<li>Taxable persons with an annual taxable turnover of less than CHF 5,005,000 will be able to file annual VAT returns;<\/li>\n\n\n\n<li>A reduced VAT rate (2.6% from 1\/01\/2024) will apply to menstrual hygiene products;<\/li>\n\n\n\n<li>Etc&#8230;<\/li>\n<\/ul>\n\n\n\n<p>For more information, <a href=\"https:\/\/www.asd-int.com\/en\/contact\/\">please contact our experts<\/a>.<\/p>\n\n\n\n<p>Source: <a href=\"https:\/\/www.fedlex.admin.ch\/eli\/cc\/2023\/354\/fr\" target=\"_blank\" rel=\"noreferrer noopener\">Federal Council (Switzerland)<\/a> (in French)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Following on from the announcement on the digitisation of VAT registration and payment procedures in Switzerland, the Swiss Parliament approved the partial revision of the&#8230;<\/p>\n","protected":false},"author":36,"featured_media":168459,"menu_order":0,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[3350],"tags":[4415],"pays":[3573],"class_list":["post-168467","mini_blog","type-mini_blog","status-publish","format-standard","has-post-thumbnail","hentry","category-vat","tag-vat-legislation","pays-switzerland"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Switzerland: Partial revision of VAT law approved | ASD Group<\/title>\n<meta name=\"description\" content=\"Major VAT revision approved by the Swiss Parliament on 16 June 2023. 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