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Swiss VAT changes

  • Oct 6, 2016 | Richard Asquith

Swiss VAT changes

The Swiss Parliament has ratified a number of changes to the VAT Act, effective 1 January 2018.

These include:

  • Applying the reduced 2.5% VAT rate to online media
  • The place of supply for domestic electricity, gas and telephony becomes the residency of the consumer
  • Introduction of a CHF 100,000 VAT registration threshold for branches of public authorities supplying other public bodies
  • Withdrawals of the CHF 100,000 VAT registration for non-resident service providers (1 January 2018)
  • Real estate option to tax invoices requires that the VAT number of the provider and the VAT calculation to be clearly shown
  • Changes to the VAT calculation on the art and antiques sales margin scheme

Need help with your Swiss VAT compliance?

Researching Swiss VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.