| Currency | Swiss Franc (CHF, Fr) |
| Languages | German, French, Italian, Romansh |
| Largest Marketplace | Galaxus.ch / Zalando.ch |
| Most Popular Product Category | Consumer Electronic |
| Tax Authority | The Federal Tax Administration (FTA) |
| VAT Rates | Standard – 8.1% |
| Reduced – 2.6% | |
| Special – 3.8% |
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:
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:
Swiss shoppers have higher than average disposable income and are comfortable buying from international brands. That, and the high VAT registration threshold make Switzerland an exciting opportunity for sellers looking for new markets.
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:
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.
Liechtenstein is a small country between Switzerland and Austria. It’s in a customs union with Switzerland, so Swiss VAT rates and rules apply. If you have a customer in Liechtenstein, the sale has the same VAT treatment as if they were in Switzerland.
Büsingen am Hochrhein is a German enclave. At its closest, Büsingen is only 680 metres from the rest of Germany. Like Liechtenstein, Büsingen am Hochrhein is in the Swiss customs union and residents use Swiss francs.
Campione d'Italia is an Italian enclave. It's close to the border but the mountains make access only possible through Switzerland. Campione d’Italia is a part of Italy and the EU. They use their own tax: ILCCI - Imposta locale sul consumo di Campione d'Italia. It's 8.1%, like the Swiss standard rate.
