The Federal Council opened a consultation on proposed changes to Swiss VAT rules for certain electronic services supplied through digital platforms. The consultation ran from December 2025 to March 2026. The proposal is not enacted law. Businesses should therefore not present it as a current compliance obligation.

What is being proposed?

The proposal would extend the platform rules for Swiss VAT to certain electronic services supplied through apps and other digital platforms. The areas discussed include digital applications, games, films and music. The aim is to address how VAT is collected when services are supplied to customers through a platform rather than directly by the underlying provider.

What is not covered?

The proposal does not concern passenger transport or accommodation services. Those areas have different VAT and platform considerations and should not be conflated with the electronic-services proposal.

Why the status matters

The consultation process allows interested parties to comment on the draft. The final scope, effective date and compliance mechanics may change before any legislation is adopted. Until then, the proposal does not create a new filing, registration or invoicing duty.

What should digital businesses do now?

Apps, game publishers, streaming providers and platforms should monitor the Federal Council’s consultation outcome, map their current VAT flows and keep customer-location and platform-contract data in order. They should avoid changing their compliance process solely because of the proposal.

Practical takeaway: Treat these platform VAT rules as a proposal only and wait for enacted provisions and official implementation guidance before changing compliance procedures.