- 02.04.2026 - 15:07
The latest partial revision of the Swiss Value Added Tax Act entered into force on 1 January 2025. A key element of this revision was the introduction of platform taxation for the supply of goods under Art. 20a VAT Act. In conjunction with the distance selling rule (Art. 7 para. 3 lit. b VAT Act), this measure is intended to ensure comprehensive taxation of cross-border online trade and to address existing enforcement gaps in the VAT system. A comprehensive platform taxation regime covering services is not currently envisaged. The Committee for Economic Affairs and Taxation has called, through Motion 23.3012, for electronic services to be included in the scope of future platform taxation. At EU level, an extension of platform taxation to accommodation and passenger transport services is planned.
This paper examines the design of platform taxation under current law and assesses whether the proposed EU extension of platform taxation to accommodation and passenger transport services would also be suitable for Switzerland. To answer the research question, the paper first outlines the purpose, systematics, and legal basis of Art. 20a VAT Act and presents the planned developments in both Switzerland and the EU. It then explores how a potential implementation of the EU approach could look in Switzerland. Finally, it discusses whether such a regime should be adopted. The paper concludes that adopting the proposed EU extension is currently not advisable, as it would be incompatible with the VAT system, would fail to achieve its intended tax objectives, and is also not economically justified.
