At its meeting on December 5, the Federal Council submitted amendments to the Value Added Tax Act for consultation.
The bill is primarily intended to implement two parliamentary initiatives: the extension of platform taxation to electronic services and adjustments to the taxation of service combinations.
In addition to the above-mentioned implementation, the Federal Council is proposing further minor amendments to the Value Added Tax Act. Among other things, the option of choosing the financial year as the tax period, which has not been implemented, is to be abolished.
The consultation period will last until March 19, 2026.
The press release and further documents can be viewed here.
