Platform taxation in Switzerland

Answers to the most common questions from online retailers

An interview with VAT Specialist Lara Wienbrauck on platform taxation, import VAT and a clean setup.

Since 1 January 2025, new VAT rules have applied in Switzerland. Many retailers are still uncertain about how to deal with platform taxation in particular. What at first glance looks like “just another legal change” can quickly lead to unnecessary tax payments, double taxation and frustrated Swiss customers in practice – especially when the setup is not clearly thought through.

In this interview with Lara Wienbrauck, VAT Specialist at exporto, we take a closer look at the typical pitfalls in the market and how retailers can avoid them from the outset with a clearly structured setup.

Platform taxation in Switzerland: Still a source of uncertainty for many

Lara:
Because several things came together at the same time on 1 January 2025: Platform taxation was introduced, the requirements for marketplaces were redefined and returns now have to be filed digitally. At the same time, the classic questions have not disappeared: whether there is a (possibly voluntary) obligation to register for VAT in general, how import VAT is handled and how accounting and invoicing in Switzerland should be set up.

Many retailers only register that the platforms are now taking care of VAT and feel that they are no longer responsible. That is exactly where it becomes risky: if no one takes a close look at who is taking which role in the process, it is easy to end up with issues such as double taxation, incorrect invoicing or unclear setups between marketplace sales and the retailer’s own shop.

In my role at exporto, I make sure these structures are set up correctly for our customers. I analyse existing processes, classify the roles of platform, importer and retailer from a VAT perspective and work with our team to implement the necessary adjustments in customs, tax and billing processes. This way, we create a structured and compliant setup for our customers so that such errors do not occur in the first place.

What has changed since 2025 with platform taxation

Lara:
Put simply: for sales by retailers via platforms and marketplaces, the platforms themselves have been responsible for remitting Swiss VAT to the tax authorities since the beginning of 2025. They have to calculate the VAT on these sales, declare it to the Federal Tax Administration and pay it.

For retailers, this means in practice: for sales via affected platforms, the platform generally takes care of Swiss VAT and retailers usually only receive the net proceeds from the platform. At the same time, important questions remain – for example, who acts as importer and how import VAT is handled, how platform sales are recorded in the accounts, what the invoicing process looks like and which responsibilities remain under the rules on secondary liability if a platform does not fulfil its obligations.

So the tax liability is partly shifted but not removed. Without a clear understanding of the respective roles and tax consequences, there is a real risk of paying VAT that is not legally due – for example if retailers declare these sales again in their own VAT returns or create an additional VAT liability through invoicing, even though the platform is already registered as the taxpayer with the authorities.

Typical mistake no. 1: VAT is paid twice

Lara:
A common pattern is retailers that have not adapted their Swiss setup after the introduction of platform taxation. In conversations with market participants, we often see a similar picture: the platform correctly remits Swiss VAT on the relevant sales, while the same sales are additionally treated as if they were still “normally” taxable at retailer level – and are therefore taxed twice.

The result is that VAT is paid which is not actually owed. Especially where platform sales volumes are high, this can lead to significant and completely avoidable costs.

It is the retailer’s responsibility to design their setup in such a way that unnecessary burdens do not arise. This is exactly where we come in at exporto: we analyse existing structures, clearly define where VAT liability actually exists and design setups that exclude unnecessary payments in the future.

Typical mistake no. 2: Incorrect invoicing for platform sales

Lara:
Yes, that is right. Another typical mistake in platform sales concerns invoicing to Swiss customers.

In many cases, invoices are still issued by the retailer even though the VAT liability for the relevant sale lies with the platform. This immediately raises the question of whether VAT should be shown on this invoice at all if the retailer is not the one who owes the tax.

The rule here is very clear: if retailers openly show VAT on invoices for platform sales, the invoice must explicitly state that platform taxation applies.

If this note is missing, retailers will generally also owe the VAT shown on the invoice – even though the platform has already correctly remitted the VAT. In such constellations, an additional VAT liability can arise on top of the VAT already paid by the platform. In practice, this leads to avoidable double taxation and an additional burden for retailers.

To avoid such situations, a carefully designed invoicing process is crucial. In practice, this means defining clearly who issues the invoice, which information it contains, whether and how VAT is shown and which additional notes – such as the reference to the application of platform taxation – must be included.

Platform or own shop? It does not have to be either-or

Lara:
In my view, this question falls short. In many cases, a mixed model of platform sales and an own online shop makes sense. Platforms offer reach and visibility and make it easier to enter the market. An own shop enables brand building, stronger margins and a direct relationship with customers.

The Swiss VAT reform in 2025 does not fundamentally change this. What has changed is the requirement for a clearly defined tax setup. This includes in particular:

• keeping platform revenues and revenues from the own shop clearly separated in the accounts
• clearly defining who acts as importer in each constellation and who is liable for import VAT
• understanding which revenues are taxable, subject to VAT or outside the scope of Swiss VAT.

Once these fundamentals are in place, retailers can use both sales channels in parallel and approach the Swiss market efficiently. At exporto, this is exactly what I am responsible for: working with retailers to structure setups so that platform and shop business are both mapped correctly from a VAT perspective.

Concrete next steps for retailers

Lara:
A sensible starting point consists of three steps.

In the first step, it is worth documenting the current setup internally: which platforms and which own online shop are used for sales into Switzerland? Who is the importer in which constellations? And how are platform and shop revenues currently recorded in the accounts?

In the second step, the different VAT consequences should be distinguished and invoicing set up correctly. This means taking a close look at how bookkeeping and invoices to Swiss customers are structured in practice, where import VAT arises and how it can be taken into account in the Swiss VAT return.

In the third step is to involve professional and technical support when it becomes clear that roles, tax consequences or processes are not fully clear. This is exactly where I support retailers at exporto: we review the existing setup together, identify risks and optimisation potential and then develop an end-to-end concept that brings together customs, logistics, import VAT, input VAT deduction and fiscal representation in Switzerland – with one central point of contact and clear, established processes. At exporto, we combine technical expertise with technological capabilities and make sure that the setup not only works today but can also keep pace with growth in the Swiss market and absorb future legal changes smoothly within existing processes.

Anyone who takes this route not only reduces the risk of double taxation and formal errors, but also creates a solid foundation to realise the full potential of the Swiss market in the long term.

Any further questions on platform taxation or VAT in Switzerland?

Our VAT Specialist Lara Wienbrauck will be happy to answer your questions. 

About Lara Wienbrauck

Lara Wienbrauck is a VAT Specialist at exporto and the main point of contact for VAT and cross-border compliance – with a particular focus on the Swiss market. She brings expertise from her experience at PwC in Düsseldorf and Zurich as well as from the tax administration of Nordrhein-Westfalen. At exporto, she supports retailers in developing VAT-compliant and at the same time practical setups for e-commerce with Switzerland.