VATLive > Blog > EU VAT > Switzerland cuts e-book VAT to 2.5% - Avalara

Switzerland cuts e-book VAT to 2.5%

  • Oct 20, 2017 | Richard Asquith

Switzerland cuts e-book VAT to 2.5%

Switzerland is to reduce the VAT rate on e-books from 8% to 2.5% on 1 January 2018. This will bring the VAT rate on electronic books into line with that on printed books.

The main Swiss VAT rate will also drop from 8% to 7.7% on the same date.

The European Union has been debating a similar harmonisation of their printed and e-book VAT rates. Currently, under the terms of Annex II of the EU VAT Directive, all 28 member states must charge their standard VAT rate on e-books. Most states have nil or reduced VAT rates on printed books. The anomaly has arisen because the VAT Directive was compiled before the emergence of e-books and so these we no listed in the Annex as qualifying for a reduced VAT rate.  The European Court of Justice ruled in 2015 that e-books must still be charged at the higher rate.  The EU member states have failed to agree on correcting the difference several times.


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. 

Total results : 4
avalara:content-tags/location/world/europe/switzerland,avalara:content-tags/asset-type/blog-post,avalara:content-tags/tax-type/vat
May-31-2022

Norway extends reduced VAT cut

avalara:content-tags/location/world/europe/switzerland,avalara:content-tags/asset-type/blog-post,avalara:content-tags/tax-type/vat
May-31-2022

US 2021 sales tax updates for foreign businesses

avalara:content-tags/location/world/europe/switzerland,avalara:content-tags/asset-type/blog-post,avalara:content-tags/tax-type/vat
May-31-2022

Germany excludes UK tourist operators from VAT TOMS

avalara:content-tags/location/world/europe/switzerland,avalara:content-tags/asset-type/blog-post,avalara:content-tags/tax-type/vat
May-31-2022

Israel offers delayed VAT returns


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara