VATLive > Blog > European News > Switzerland ends VAT relief low-value packages - Avalara

Switzerland ends VAT relief low-value packages


Switzerland ends VAT relief low-value packages

Switzerland is to end its VAT exemption on low-value packages being imported into the country. No implementation date has been set yet.

Currently, an imported delivery under a declared value of CHF200 is exempted from import VAT. The Swiss VAT rate is currently 8%, and 2.5% for books.

The measure is designed to support local online and bricks & mortar sellers who at a commercial disadvantage to foreign e-commerce sellers.

The European Union is considering a similar measure to eliminate its import VAT and duty exemptions - termed low value consignment relief.  The threshold for this varies across the region, but is generally €20 per package or lower.

In addition, non-resident providers of services in Switzerland will be required to VAT register if their global income is above CHF100,000 per annum. This measure is targeted at workers coming into Switzerland on a daily basis and able to charge for their services without VAT. It has been estimated that this measure will hit over 30,000 foreign companies and attract over CHF70million.

Latest Swiss news
Swiss scrap VAT exemption on foreign e-commerce 2019
August 17, 2018

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...
VAT Reporting update 18.3.1
April 5, 2018

Overview This release is a maintenance release of the VAT Reporting application for the month March. It includes changes to reports, modifications and bug fixes....
VAT Reporting update 18.2.1
March 1, 2018

Overview This release is a maintenance release of the VAT Reporting application for the month February. It includes new reports for 2018 and bug fixes....

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.