VATLive > Blog > European News > Swiss VAT changes - Avalara

Swiss VAT changes


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
Latest Swiss news
Swiss scrap VAT exemption on foreign e-commerce 2019
August 17, 2018

On 15 August, Switzerland’s Federal Council confirmed that it will scrap the low value VAT exemption on imports of goods bought from foreign e-commerce providers. The...
VAT Reporting update 18.3.1
April 5, 2018

Overview This release is a maintenance release of the VAT Reporting application for the month March. It includes changes to reports, modifications and bug fixes....
VAT Reporting update 18.2.1
March 1, 2018

Overview This release is a maintenance release of the VAT Reporting application for the month February. It includes new reports for 2018 and bug fixes....

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 this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.