The provisions on platform taxation (in particular Art. 20a of the VATA) came into force on 1 January 2025.
If a platform operator facilitates a supply of goods with the aid of an electronic platform (Art. 3 let. l of the VATA) by bringing a seller of goods together with a purchaser to conclude a contract on the platform, the platform operator is deemed to be a supplier with respect to the buyer (Art. 20a of the VATA). This allocation of sales to the platform operator may result in the platform operator being liable for tax.
Potentially taxable platform operators under Article 20a of the VATA may be persons domiciled in Switzerland or abroad.
If a platform operator has its registered office, permanent establishment or domicile in Switzerland, it is taxable under the conditions of Article 10 of the VATA. For detailed information, please refer to the explanations under "VAT tax liability" as well as VAT Info 02 Tax liability and VAT Info 21 New taxable persons.
Platform operators without a registered office, permanent establishment or domicile in Switzerland can become taxable in Switzerland if they provide services in Switzerland (Art. 10 para. 1 let. a of the VATA). If a seller supplies goods from abroad to Switzerland via a platform whose operator is deemed to be a supplier in accordance with Article 20a of the VATA, the place of supply from the platform operator to the buyer is in Switzerland, provided that the platform operator either qualifies as a mail-order company (Art. 7 para. 3 let. b of the VATA) or has a "declaration of subordination for abroad" (Art. 7 para. 3 let. a of the VATA). For further information, please refer to the explanations under "VAT registration for mail-order businesses" and the VAT sector info 27 Electronic platforms, section 4. In addition, the transitional provision of Article 115b paragraph 2 of the VATA must be observed, according to which the tax liability for suppliers under Article 20a of the VATA who supply goods to Switzerland that are exempt from import tax due to the small tax amount (small consignments) begins when the amendment comes into force on 1 January 2025 if
- they generated a turnover of at least CHF 100,000 with the supply of small consignments in the previous 12 months; and
- it can be assumed that they will also make such supplies in the 12 months following the entry into force of this amendment.
Platform operators with no connection to Switzerland (registered office, permanent establishment or domicile abroad, no dispatch of small consignments to Switzerland and no other provision of services in Switzerland) are not subject to VAT in Switzerland (Art. 10 para. 1 of the VATA).
On its website, the FTA provides a list of companies entered as platform operators in the VAT register. On the one hand, this list enables sellers who sell goods via a platform whose operator is deemed to be a supplier under Art. 20a of the VATA to qualify their supply to the platform operator under VAT legislation; on the other hand, this list enables the companies entrusted with customs clearance to distinguish whether the import tax is to be charged to the parcel recipient or to the platform operator subject to tax. The list can be made available as an XML file to persons entrusted with making the customs declaration.
Platform operators who register for VAT purposes must state when registering online that they operate as platform operators and/or mail-order companies, and that they agree to be published on the list in order for them to be included in the list. It is in the interest of platform operators to be included in the list, as this helps to avoid incorrect charges and complaints from customers.
Are you a platform operator already registered in the VAT register under Article 20a of the VATA and would like to be included in the list? Use the contact form and let us know that you wish to be published on the list, stating your VAT number.
Further information can be found in VAT sector info 27 "Electronic platforms"
Contact
Contact by phone (German)
Federal Tax Administration
Main Division VAT
Collection Division
Schwarztorstrasse 50
3003 Berne
Last modification 07.05.2025
Contact
Contact by phone (German)
Federal Tax Administration
Main Division VAT
Collection Division
Schwarztorstrasse 50
3003 Berne