ARTICLE · 28 FEBRUARY 2018

Changes In The Swiss Value Added Tax Legislation

Wenger Vieli AG

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The Swiss Value Added Tax Act (VATA) has been partially revised and this brings changes, some of which will already come into effect on 1 January 2018.

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The Swiss Value Added Tax Act (VATA) has been partially revised and this brings changes, some of which will already come into effect on 1 January 2018. The changes relate in particular to the area of taxable persons and the result is that certain foreign suppliers, which were not liable to VAT hitherto, will now have to be entered in the VAT Register. Because the pension reform proposals ("Pension Reform 2020" and "Additional Funding of Pensions by an Increase in the VAT Rate") were rejected in the referendum of 24 September 2017, the VAT rates will also change as from 1 January 2018.

Partial Revision of the VATA

Following the total VATA revision which has been in force since 2010, various potential reforms were discussed. In 2013 those connected with the intended introduction of a single VAT rate and the planned abolition of most tax exemptions were rejected, and a partial revision of the Act was passed by Parliament in September 2016 which in particular had the

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