Switzerland Gazettes Law Amending VAT Ordinance

The Swiss Official Gazette Sept. 9 published Law No. RO 2024 485, amending the VAT ordinance. The law includes measures: 1) specifying that a service provider is deemed to be taxable if they don’t notify the Tax Agency in writing that that they no longer reach the turnover limit; 2) specifying that any change in a group’s representation must be announced to the Tax Agency; 3) clarifying services excluded from the scpe of the tax; 4) explaining that taxpayers who want switch to annual reporting must make the request within 60 ...