Switzerland Seeks Comments on Draft Amendment to VAT Act

The Swiss Federal Council Dec. 5 opened a consultation on draft amendments to the VAT Act. The proposed amendments include measures to: 1) require nonresident companies with global annual revenue exceeding 100,000 Swiss francs (US$123,977) to pay and register for VAT when providing electronic services to Swiss consumers via digital platforms; 2) make digital platform operators liable for VAT on electronic services; and 3) reduce to 55 percent of the total package value, from 70 percent, the taxation of combined services packages supplied in Switzerland. Comments are due March 19, 2026. [Switzerland, Government Portal, 12/05/25]

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