Schweiz - Änderungen bei der Einhaltung der Mehrwertsteuer ab 1. Januar 2025

Das Schweizer Parlament hat eine Reihe von Änderungen am Mehrwertsteuergesetz beschlossen, die ab dem 1. Januar 2025 in Kraft treten werden. Diese Änderungen umfassen:

• The introduction of deemed supplier rules for online marketplaces, which will require online marketplaces to collect and remit VAT on sales of low-value imported goods by non-resident suppliers to local Swiss consumers. The deemed supplier regime is applicable only to the supply of goods, not to the sales of digital services.
• The “place of supply” for streaming services in culture, arts, sports, education, science, and entertainment will be deemed to be where the recipient of the service is established or domiciled.
• VAT on menstrual products will be subject to the reduced rate of 2.6%.
• The following services will be exempted from VAT:
  Coordinated care services related to curative treatments
  Travel services resold by travel agencies
  Fees for the participation to cultural events
• The Swiss tax authorities may decide to not longer require the appointment of a local fiscal representative for non-resident VAT registered taxpayers.