💸 Value added tax ("VAT")
Basket value ≤ 65 CHF (at the regular VAT rate of 7.7%) or ≤ 200 CHF (at reduced VAT rate of 2.5%):
Basket value > 65 CHF (7.7% rate); > 200 CHF (2.5% rate):
- VAT is levied (end-customer in Switzerland is liable for CH VAT).
⚠️ Tasks in case of CH VAT obligatory
- You are obligated for CH VAT if you have annual revenues in Switzerland of > 100,000 CHF with orders valued ≤ 65 CHF (at the regular VAT rate of 7.7%) or ≤ 200 CHF (at reduced VAT rate of 2.5%).
- The name and VAT number of your business must appear on the address label. In addition, a VAT-compliant invoice or a pro forma invoice showing the domestic CH tax must be attached to the package.
🤯 Voluntary VAT obligation
If your revenues in Switzerland are under the 100,000 CHF threshold, you can choose to register for CH VAT voluntarily.
This would have the following advantages:
- Better customer experience (End-consumer knows the final price at the checkout and no longer has to deal with import VAT procedures).
- Returns of greater value become VAT-free, as you are entitled to reclaim any already paid import VAT.
You would have to meet the following requirements:
- Appoint a fiscal representative domiciled in Switzerland.
- Submit a security deposit of 3% of your next year's expected taxable domestic turnover (min. 2,000 CHF, max. 250,000 CHF).
- Submit a quarterly VAT statement as well as an annual reconciliation.
🛃 Customs
General Customs:
- Assessed on the gross weight including packaging (check CH-Tares), roughly 1 CHF per kilogram, not raised if the value is ≤ 5 CHF.