B2C or B2B? That is not the question! A look at Article 8 par. 2 let. a of the Swiss Value Added Tax Code

This article deals with the considerations that were made by the Swiss legislator defining the Swiss VAT ‘place of taxation’ rules, especially in art. 8 par. 2 let. a VATC. As will be demonstrated in the following discussion, Swiss VAT law does not differ between B2B and B2C transactions. This can lead to double taxation and double non-taxation regarding Swiss-EU cross-border supplies. Of central importance are thus provisions such as art. 8 par. 2 let. a VATC, the purpose of which is to avoid a negative impact from not distinguishing between B2B and B2C transactions.