Switzerland Aims to Make Digital Platforms Pay for Online Sales

Switzerland is looking to make digital platforms liable for collecting value-added tax from platform sellers.

The Swiss Federal Tax Administration began a consultationTuesday on an amendment to its VAT law that will require digital platforms to ensure the tax is collected from a wider proportion of online sales by Jan. 1, 2025.

The VAT law change aims to treat the entity that “facilitates” the supply of the good or service, in this case the platform, as the main supplier of that product.

• The consultation noted the change will treat platforms as buyers from a VAT law perspective, ...