Switzerland

As of today, Switzerland has no DAC7 / OECD MRDP-style reporting regime for digital platform operators in force. Instead, platforms may face Swiss VAT “platform taxation” rules from 1 January 2025 (Article 20a VATA) that can deem the platform the supplier for goods sold via the marketplace. This guide explains how Switzerland differs from the EU/UK DAC7 approach and what platforms must still do for VAT and general tax compliance.

Who must register and report in Switzerland?

Switzerland does not require DAC7/MRDP registration or annual seller reporting. Instead, consider these obligations:

• No DAC7/MRDP filing today. Switzerland has not introduced a platform-reporting regime equivalent to DAC7/MRDP. Monitor the Federal Tax Administration (FTA/ESTV) for any future changes.
• VAT “platform taxation” (from 1 Jan 2025): platforms that facilitate sale of goods and where the contract is concluded on the platform can be deemed the supplier for VAT. Swiss or foreign operators can be liable. Registration and compliance are with ESTV.
• VAT tax liability rules apply if the platform has Swiss nexus or meets Swiss turnover thresholds; allocation of sales to the platform can trigger VAT liability.
• Income/corporate tax: apply ordinary Swiss rules to Swiss-resident operations. (Separate from DAC7/MRDP.)
• International exchange: Switzerland continues to expand AEOI/CRS networks (financial accounts), unrelated to marketplace seller reporting.

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Excluded platform operators for Switzerland

Because no DAC7/MRDP exists in Switzerland, there is no MRDP list of excluded operators. Practical points:

• Under VAT rules, advertising-only / listing-only / payment-only intermediaries may not be deemed suppliers; assessment depends on whether the contract is concluded on the platform and other Article 20a criteria.
• DAC7-style categories (e.g., platforms only facilitating payments) are not relevant to Switzerland’s current (non-existent) MRDP regime; focus on VAT Article 20a and standard tax rules.
• Cross-border platforms can still be VAT-liable even without Swiss establishment.

DAC7 registration of platform operators in Switzerland

• There is no DAC7/MRDP registration with the Swiss tax authority
• If in scope of VAT platform taxation, register with ESTV for VAT and comply with invoicing, returns and record-keeping. Guidance published 28 January 2025 clarifies Article 20a mechanics
• Foreign platforms may also need Swiss VAT registration depending on turnover and activities.
• Keep normal KYC/KYB and seller records to support VAT positions and audits (separate from DAC7/MRDP concepts)

Types of activities that must be reported in Switzerland

Switzerland has no MRDP/DAC7 reporting. For orientation, here is how common platform activities are treated today:

Activity type	DAC7/MRDP status in CH	What still matters now
Sale of goods via marketplaces	No MRDP filing	VAT Article 20a can deem the platform the supplier if the contract is concluded on the platform; VAT registration may be required.
Personal services (rides, deliveries, freelancing)	No MRDP filing	Apply ordinary income/VAT rules depending on facts; no platform-reporting regime.
Rental of immovable property (short-stay)	No MRDP filing	Ordinary tax/VAT analysis; no MRDP/DAC7 reporting.
Rental of means of transport	No MRDP filing	Ordinary rules; no MRDP/DAC7 reporting.

Excluded sellers in Switzerland

• There is no DAC7/MRDP seller taxonomy (no “reportable sellers”, de-minimis, or DAC7-style exclusions), because the regime is not in force.
• For VAT Article 20a, exclusions/thresholds depend on the VAT Act and guidance, not MRDP/DAC7. Review ESTV guidance on deemed-supplier scope and who is the taxable person.

Deadlines for reporting in the Switzerland

• No DAC7/MRDP filing deadlines apply in Switzerland
• If in scope of Swiss VAT platform rules, follow standard Swiss VAT return cycles and registration timings set by ESTV
• Switzerland’s AEOI/CRS exchanges continue on their own cycles (financial accounts; not marketplace seller reporting)

Also need DAC7 reporting? We map your data and submit on schedule. See DAC7 reporting

List of partner jurisdictions

There is no MRDP/DAC7 partner-jurisdiction list for Switzerland today. For context on exchange frameworks Switzerland does participate in:

• CRS (financial accounts): Switzerland is expanding its AEOI network, with additional partners planned to start exchanges from 2028 after planned agreements enter into force on 1 January 2027.