VAT changes for electronic platforms as of January 1, 2025

12.01.2024 von Rodolfo Intaglietta EN

Letzte Aktualisierung: 09.03.2026

informations

Advanced

Value Added Tax

8 Min

Inhalt

KeyFacts Overview Platform operator Tax liability Small consignments Sidenote FAQ Key Takeaways

Ein kompetenter Steuerberater steht in einem modern eingerichteten Treuhand-Büro, bereit für mandantenorientierte Beratung.

Rodolfo Intaglietta EN

Managing Director | CEO

Rodolfo Intaglietta is the founder and managing director of ONE! Treuhand GmbH. As a Treuhänder mit eidg. Fachausweis (Swiss federally certified trustee) and a Diplomierter Experte in Rechnungslegung und Controlling (certified expert in accounting and controlling), he supports entrepreneurs across Switzerland with clear financial insights, digital processes, and personal, hands-on advisory services.

The qualification “eidg. diplomierter Experte in Rechnungslegung und Controlling” corresponds to NQF level 8, the highest level of formal education in Switzerland, and is comparable to a doctoral degree in terms of depth of expertise and level of responsibility.

Summary

As of January 1, 2025, new VAT regulations will apply to electronic platforms. Platform operators may be classified as suppliers under certain conditions and must comply with new declaration and accounting obligations. Companies should prepare for these changes in good time.

What you will learn:

What will change in platform taxation as of January 1, 2025
When platform operators are deemed to be suppliers
How supplies are treated and declared for VAT purposes
Which rules apply to small consignments
What requirements apply to invoicing
From when the new provisions apply in time
Which obligations exist towards the FTA

Required skilllevel

Basic Knowledge

Required Tools

VAT return
VAT Act (VATG)
VAT Ordinance
Turnover overviews of the last 12 months
Invoice documentation

Platform taxation – what is changing?

As of January 1, 2025, new regulations on the value added tax treatment of electronic platforms will come into force. These changes particularly affect the role of platform operators, VAT declaration, and the treatment of small consignments. Companies that sell goods via platforms or operate such platforms should prepare for the new regulations in good time.

The most important changes at a glance

Platform operator becomes the supplier

According to Article 20a VATG, the platform operator is deemed to be the supplier if it brings a seller and a buyer together for the conclusion of a contract. This results in two supplies:

First supply: Seller → Platform operator
Second supply: Platform operator → Buyer

Important:
The first supply is VAT-exempt (Art. 23 para. 2 no. 13 VATG) 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 upon import into the domestic territory

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

Tax liability for platform operators domiciled in Switzerland and abroad

Platform operators pursuant to Article 20a VATG may be domiciled either in Switzerland or abroad. Nevertheless, they are deemed to be taxable for supplies into the domestic territory.

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 additionally be named. A clear reference to settlement in accordance with Article 20a VATG is required.

Example: “VAT 8.1% settled with the FTA pursuant to Art. 20a VATG by [name and VAT number of the platform operator].”

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Small consignments and new tax liability as of 2025

Tax liability for small consignments that are exempt from import tax begins as of January 1, 2025, if:

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

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

Temporal scope of application

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

Special notes on declaration and reconciliation

An automatic information obligation of platform operators towards the FTA will not be introduced as of January 1, 2025. Platform operators are only required to provide information upon request by the FTA.

Reconciliation between declared sales and import tax deducted by the platform operator is not required for the time being.

FAQ

What does the new platform taxation mean for platform operators?

As of January 1, 2025, the platform operator is deemed to be the supplier pursuant to Article 20a VATG if it brings buyers and sellers together via its platform.

What must be observed when issuing invoices?

If VAT is shown, the platform operator must be named and reference must be made to settlement in accordance with Article 20a VATG.

What role do small consignments play in the new regulation?

If turnover of at least CHF 100,000 from small consignments into the domestic territory was achieved in the last 12 months, VAT liability arises as of January 1, 2025.

Which supplies are VAT-exempt and how are they declared?

The first supply is VAT-exempt and must be declared under code 220; foreign supplies to platform operators are declared under code 221.

Do platform operators have to provide information to the FTA?

Only upon explicit request; there is no automatic information obligation.

Key Takeaways

New VAT rules for electronic platforms apply as of January 1, 2025.
Platform operators may now be deemed suppliers.
Two supplies arise from a VAT perspective.
Small consignments may trigger VAT liability from 2025.
New declaration codes must be observed.

The new VAT regulations as of January 1, 2025, lead to a fundamental change in the taxation of electronic platforms. Platform operators and sellers must review and adapt their roles, declarations, and invoicing in order to correctly implement the statutory requirements.

Further Information:

https://www.estv.admin.ch/estv/en/home/value-added-tax/accounting-vat/vat-changes-2025.html

Rodolfo Intaglietta EN