Global Daily Tax News, Switzerland Launches Consultation On VAT Regime Changes, (Dec 9, 2025)

The Swiss Government has launched a consultation on proposed changes to the nation's value-added tax regime.

The Government is proposing two measures.

First, it is proposing to expand on reforms implemented from January 1, 2025, requiring online platforms, rather than sellers, to collect VAT on goods ordered online. The Government is proposing to expand these requirements also to services provided through platforms, such as apps, games, films, and music. Platforms failing to adhere to the requirements would have access to their platform blocked in Switzerland. The proposal would not cover ride-hailing services and accommodation rentals.

Second, the Government is seeking feedback on proposed changes to the rules for the mixed supply of services, such as hotel stays combined with meals and ski passes. Currently, these mixed supplies are taxed based on the VAT rules that apply to the main service, provided the main part constitutes at least 70 percent of the total service rendered.

Under the proposals, which the Government is opposed to, this 70 percent threshold would be reduced to 55 percent.

Feedback is being sought by March 19, 2026.