Switzerland Tax Agency Seeks Comments on Draft Revised VAT Practical Guidelines for Travel Agencies

The Swiss Federal Tax Administration Oct. 29 opened a consultation on draft revised practical guidelines for travel agencies, to reflect changes to the VAT Act, effective Jan. 1, 2025. Revisions reflect and include: 1) the exemption for travel and related services resold by resident and nonresident travel agencies, which will no longer render nonresident travel agencies liable for Swiss VAT if they organize trips in Switzerland; 2) changes regarding the services of event organizers, and input tax deductions for travel agencies’ resales; 3) the addition of interactive distance learning courses, and event organizer services, to the example list of services ...