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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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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.
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