In our
July 2018 newsletter, we looked at the new Swiss VAT
obligations for the e-commerce business that were to come into
force from 1 January 2019. We want to explain again today when the
tax obligations for so called distance selling companies begin and
why additional registration with Swiss Post is necessary in certain
cases. And why do Chinese dealers send goods (almost) free of
charge?
In accordance with the new VAT regulation from 1 January 2019, a
distance selling company that generates an annual turnover of at
least CHF 100,000 with consignments of low value goods from abroad
into Switzerland is required to charge Swiss VAT. A small
consignment is when the import tax is CHF 5 or less and is
therefore not imposed. Other consignments into Switzerland are not
considered in the assessment of the VAT threshold for e-commerce
businesses.
