Online Trade with Switzerland and Swiss VAT: Authorities Tighten Reins as per 01.01.2019

VAT, Customs, Import, Trade with Switzerland, Online, Platform, Logistics

Cross-border online trading is coming under scrutiny by the Swiss tax and customs authorities. In mid-August, the Federal Council decided that foreign online traders should not benefit from VAT tax advantages. According to the Federal Tax Administration, foreign online traders and mail order companies will also have to pay VAT on small consignments from January 1, 2019.

Foreign online platforms (Alibaba, Amazon, Zalando, etc.) and online traders will be subject to new obligations and risks as of 1 January 2019:

  • Obligation to register
  • Full responsibility in the import process (risk of double taxation - domestic taxation and import tax; no refund in case of procedural errors)
  • Clear customs clearance instructions for couriers and freight forwarders

MME is at your disposal with its customs and VAT specialists and experts in digital economy, trade, transport and logistics.

September 2018

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