Swiss VAT TOMS circular published 2025
At the end of last year it was announced that any operator who did more than 50% of their business in Switzerland as FIT bookings were required to register and account for VAT.
A clarification was been issued at the end of last month where references to this 50% have been removed. Furthermore car rental is confirmed to fall under TOMS if provided as part of a bundle.
The full text (which is only available in German) below.
Swiss TOMS circular 2025