VAT in Switzerland

Switzerland isn't an EU member. They voted against joining the EU in December 1992. That means EU VAT rules and schemes like OSS and IOSS don’t apply in Switzerland. There aren’t any equivalent schemes, but the threshold for non-resident sellers is fairly high – CHF 100,000 in low value goods.

Thinking of selling to Switzerland? We can help you work out your VAT obligations.

You’ll need to register for VAT in Switzerland if: 

• You store inventory in Switzerland
• You sell to Switzerland and your global turnover passes CHF 100,000 a year
• You ship more than CHF 100,000 a year in low-value consignments to Switzerland 

In Switzerland, a shipment is considered low value if the amount of VAT due on each item is less than CHF 5. If the VAT per item in an order exceeds CHF 5, your customer becomes the importer of record. They’ll pay the VAT and any duties at the border. 

Because Swiss VAT rates are quite low, that makes the general low-value amounts: 

• CHF 62 for standard-rated products
• CHF 200 for reduced-rate products 

In January 2025, Switzerland updated their VAT rules and made online marketplaces “deemed suppliers”. It made marketplaces like Amazon and eBay responsible for collecting Swiss VAT on the seller’s behalf. 

Amazon will handle the VAT for you, if all these criteria are met: 

• You, the seller, aren’t a resident of Switzerland
• Your product is outside Switzerland when your customer places their order
• It’s a low-value order (less than CHF 5 in VAT per item) 

However, if you pass CHF 100,000 in sales of low-value goods, you’ll need to register for Swiss VAT. If you’re approaching the threshold we can help you get registered.

Registrations can take up to a month, so get in touch today.