Switzerland's 2025 e-commerce VAT platform rules

From 1 January 2025, Switzerland treats the online platform — not the seller — as the supplier for VAT on goods. If you run a marketplace or sell through one, the change reshapes who charges, reports and invoices the tax.

The deemed-supplier rule

Under the new Art. 20a of the VAT Act, a platform that brings seller and buyer together is deemed to make the supply. A single sale is split into two transactions: seller-to-platform, and platform-to-buyer. The platform accounts for the VAT on the supply to the buyer.

How the two transactions are treated

The first transaction, seller to platform, is VAT-exempt and reported under item 220 (the seller may opt to tax it, with the platform's consent). Where the goods are imported into Switzerland, that first transaction is treated as taking place abroad and the seller reports it as a supply abroad under item 221. The rules apply regardless of where the platform is established, Swiss or foreign.

Invoicing, data and the threshold

Invoices must reference the platform operator and cite Art. 20a, wording such as "VAT at a rate of 8.1% reported to the FTA in accordance with Article 20a". Platforms no longer push data to the Federal Tax Administration automatically; disclosure happens on request, and the previous reconciliation between sales data and import declarations is no longer required. The liability is tied to scale: a platform with CHF 100,000 or more from small-consignment supplies in the prior 12 months becomes VAT-obligated from 1 January 2025. Contracts concluded from that date are caught; existing contracts are not, even if delivered later.

If you operate a marketplace or sell across borders into Switzerland, the Firm's VAT and tax team can map your position under Art. 20a and set up the registration, invoicing and reporting correctly.