The study afternoon will be divided into four parts. It will begin with an update from the Swiss Federal Tax Administration (FTA), which will provide information on current key projects at both the administrative and regulatory levels, and present some statistical data, including initial findings from the recent partial revision of the VAT Act and Ordinance. This will be followed by a presentation of particular interest to small and medium-sized enterprises (SMEs) and the fiduciary sector, covering the radio and TV fee for companies—collected by the Main VAT Division—flat rate and fixed rate schemes, and tax representation. The third part will be dedicated to a case law update, while the final presentation will offer an international perspective with an update on the most relevant European VAT topics for Swiss operators. In particular, it will cover the ViDA (VAT in the Digital Age) package on e-invoicing, new developments regarding the appointment of fiscal representatives and guarantee obligations for companies based outside the European Union (EU), the OSS (One Stop Shop) and IOSS (Import One Stop Shop) schemes, as well as any other recent developments.

Program and speakers
Update from the FTA
Raffaello Pietropaolo
lic. iur., Director of the Main VAT Division, Deputy Director of the FTA, Bern

Company radio and TV fees, flat/fixed rates, and tax representation
Simone Castelletti
Tax Expert at the FTA, Main VAT Division, External Audit Division, FTA, Bern

Case law update: particularly interesting rulings
Elisa Antonini
Lawyer, Master of Advanced Studies SUPSI in Tax Law, Law firm avv. Elisa Antonini, Airolo, Member of the Federal Extra-Parliamentary Advisory Body for VAT, Member of the VAT Committee of EXPERT Suisse

European VAT update for Swiss operators
Andrea Werner Beilin
Chartered Accountant, Tax Director at PwC TLS, VAT team, PwC Milan

Pier Francesco Berardinelli
Lawyer, Tax Senior Associate at PwC TLS, VAT team, PwC Milan

Cost
CHF 350.-
CHF 300.- for members of partner organizations

Registration
https://bit.ly/seminario-04-09-2025

Registration deadline
Tuesday, September 2, 2025