Switzerland consults VAT e-commerce reforms

Jun 24, 2020 | Richard Asquith

Switzerland has started a public consultation on Value Added Tax reforms on B2C e-commerce reforms. The measures under discussion:

Changing VAT on e-commerce sales of goods. Currently, B2C low-value consignments not exceed CHF 5 are VAT exempt. Any non-resident provider that exceeds CHF 100,000 in sales must VAT register in Switzerland. The Swiss Federal Council believes there is large levels of VAT leakage in this regime. Measures may include: more stringent enforcement; public registers of non-compliant sellers; and import bans.
Imposing VAT on cross-border services into Germany
The option of annual VAT payments for smaller non-resident businesses

The Federal Department of Finance will accept submissions till 12 October 2020.

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