VAT for electronic platforms: the rules since 1 January 2025

Since 1 January 2025, separate VAT rules have applied to electronic platforms. They concern in particular the role of platform operators, the VAT declaration and the treatment of small consignments.

12 January 2024 by Rodolfo Intaglietta

Last updated: 13 October 2026

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VAT

8 min

Key facts What is changing Key changes For platform operators Small consignments Effective date Declaration FAQ Key takeaways

About the author

A competent tax advisor stands in a modern fiduciary office, ready to provide client-focused advice.

Rodolfo Intaglietta

Managing Director | CEO

Rodolfo Intaglietta is the founder and managing director of ONE! Treuhand GmbH. As a Treuhänder mit eidg. Fachausweis (Swiss fiduciary with Federal Diploma of Higher Education) and Diplomierter Experte in Rechnungslegung und Controlling (Expert in Accounting and Controlling with Advanced Federal Diploma of Higher Education), he supports entrepreneurs throughout Switzerland with clear figures, digital processes and personal advice on an equal footing.

The qualification “eidg. diplomierter Experte in Rechnungslegung und Controlling” corresponds to qualification level NQF 8 and is therefore at the highest level of education, comparable to a doctorate in terms of professional depth and responsibility.

Key facts about this article

Summary

Since 1 January 2025, separate VAT rules have applied to electronic platforms. Under certain conditions, platform operators qualify as suppliers and bear the corresponding declaration and accounting obligations.

What you will learn:

What changes in platform taxation from 1 January 2025
When platform operators are deemed to be suppliers
How supplies are treated and declared for VAT purposes
Which rules apply to small consignments
Which requirements apply to invoicing
From when the new provisions apply
Which obligations exist toward the Swiss Federal Tax Administration (ESTV)

Prerequisites

No prior knowledge needed

Tools you need:

VAT return
VAT Act (MWSTG)
VAT Ordinance
Turnover overviews for the last 12 months
Invoice documents

Updated on 22 August 2026. We reviewed platform taxation under Art. 20a MWSTG, the tax exemption of the first supply, the declaration under codes 220 and 221, the turnover threshold for small consignments and the obligations to provide information to the Swiss Federal Tax Administration (ESTV). Since first publication, nothing has changed in the legal situation, but the time reference has: when the article appeared, the provisions had only been announced. They came into force on 1 January 2025 and have applied unchanged since then. Still valid without change: the classification of the platform operator as the supplier, the two supplies, the tax exemption of the first supply under Art. 23 para. 2 no. 13 MWSTG, the declaration under code 220 and, for supplies abroad, under code 221, the turnover threshold of CHF 100,000 for small consignments, the standard rate of 8.1% and the obligation to provide information only at the request of the ESTV.

Platform taxation: what is changing?

Since 1 January 2025, separate VAT rules have applied to electronic platforms. The platform operator is deemed to be the supplier in relation to the buyer. The rules concern in particular the role of platform operators, the VAT declaration and the treatment of small consignments.

Companies that sell goods via platforms or operate a platform have had to apply these rules since then.

The most important changes at a glance

The platform operator becomes the supplier

Under Article 20a MWSTG, the platform operator is deemed to be the supplier if it brings a seller and a buyer together to conclude a contract. This results in two supplies:

First supply: seller → platform operator
Second supply: platform operator → buyer

Important:
The first supply is exempt from tax (Art. 23 para. 2 no. 13 MWSTG) and must be declared in the VAT return under code 220.
Voluntary taxation of the first supply is possible with the consent of the platform operator.

Place of supply for imports into Switzerland

If an item is imported into Switzerland, the place of the first supply (seller → platform operator) is abroad. These supplies abroad must be declared in the VAT return under code 221.

Tax liability for platform operators based in Switzerland and abroad

Platform operators under Article 20a MWSTG can be based in Switzerland or abroad. For supplies into Switzerland, they are nevertheless deemed to be liable for tax.

Invoicing for sales via platforms

If the seller of an item issues an invoice to the buyer and shows VAT on it, the platform operator must also be named. A clear reference to settlement under Article 20a MWSTG is required.

Example: “VAT 8.1% settled with the ESTV under Art. 20a MWSTG by [name and VAT number of the platform operator]”.

Small consignments and tax liability since 2025

Since 1 January 2025, small consignments that are exempt from import tax trigger tax liability if:

turnover of at least CHF 100,000 was generated in the past 12 months,
and it can be assumed that similar turnover will also be achieved in the following year.

This rule particularly affects cross-border supplies by platform operators.

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Temporal scope

The new provisions apply to contracts concluded on an electronic platform from 1 January 2025. For contracts concluded by 31 December 2024, Article 20a MWSTG does not apply, even if the delivery only takes place in 2025.

Special notes on declaration and reconciliation

Platform operators have no automatic obligation to provide information to the ESTV. They only have to provide information at the request of the ESTV.

For the time being, no reconciliation is required between declared sales and the import tax deducted by the platform operator.

Frequently asked questions

What does the new platform taxation mean for platform operators?

From 1 January 2025, the platform operator is deemed to be the supplier under Article 20a MWSTG if it brings buyers and sellers together via its platform to conclude a contract.

What must be observed when issuing invoices?

In addition to the VAT, the platform operator must be named, including a reference to Art. 20a MWSTG.

What role do small consignments play in the new rules?

Small consignments have counted since 1 January 2025: if a platform operator generates turnover of at least CHF 100,000 with tax-exempt small consignments within 12 months, it becomes liable for tax in Switzerland.

Which supplies are exempt from tax and how are they declared?

The first supply is exempt from tax and must be declared under code 220, supplies abroad under code 221.

Do platform operators have to pass information on to the ESTV?

Only on request. There is no automatic obligation to provide information.

Key takeaways

Since 1 January 2025, separate VAT rules have applied to electronic platforms.
Platform operators can now be deemed suppliers.
From a VAT perspective, two supplies arise.
Since 2025, small consignments can trigger tax liability.
New declaration codes must be observed.

The VAT rules that have applied since 1 January 2025 have fundamentally changed the taxation of electronic platforms. Platform operators and sellers must review and adapt their roles, declarations and invoicing to implement the statutory requirements correctly.

Sources

Eidgenössische Steuerverwaltung ESTV. (2025). MWST-Anmeldung für die Plattformbesteuerung. Retrieved 22 August 2026 from estv.admin.ch
Schweizerische Eidgenossenschaft. (1 January 2025). Mehrwertsteuergesetz (MWSTG, SR 641.20), Art. 7, 20a, 23 and 73. Retrieved 22 August 2026 from fedlex.admin.ch

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