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Swiss scrap VAT exemption on foreign e-commerce 2019

  • Aug 16, 2018 | Richard Asquith

Swiss scrap VAT exemption on foreign e-commerce 2019

On 15 August, Switzerland’s Federal Council confirmed that it will scrap the low value VAT exemption on imports of goods bought from foreign e-commerce providers. The current threshold is CHF 62.50 for goods with a standard rating of 7.7% Swiss VAT. The threshold on books is CHF 200 since they attract only 2.5% VAT in Switzerland. The dropping of the exemption will come into effect on 1 January 2019.

Any non-resident online retailer selling more than CHF100,000 per annum to Swiss consumers will need to VAT register in Switzerland, and charge VAT. This requirement was introduced on 1 January 2019.

The measure had originally been intended for implementation on 1 January 2018.

The European Union is proposing a similar removal of its low-value consignment stock relief threshold for 2021. The threshold in the EU28 member states averages €20 per consignment.


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Researching Swiss VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara