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Platform Taxation
A regulation where the operator of the online platform (marketplace), rather than the merchant, is responsible for the correct remittance of value-added tax on sales made through the platform. Note: This is common in the EU (OSS procedure) but is not (yet) widely implemented in Switzerland. The VAT liability lies with the merchant. An exception is mail order with DDP customs clearance, where the carrier often acts as the importer.
Real-World Example for SURS Customers
SURS informs merchants that they are personally responsible for VAT in Switzerland, even when selling on marketplaces. The concept of direct platform taxation as seen in the EU does not apply here, which makes fiscal representation crucial.
Related Terms
Surs AG - Warehouse
Alte Buchserstrasse 10
8108 Dällikon
Switzerland
Surs AG - Billing
Alte Buchserstrasse 8
8108 Dällikon
Switzerland
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