Since 1 January 2019, international mail purchase organizations with a yearly return of CHF 100,000 and above originating from tiny consignments (taxation quantity corresponding to CHF 5.00 or less) provided for clients in Switzerland are also prone to spend value added income tax. The plans you need to make as a merchant impacted by this legislation for the proper delivery of worldwide postal consignments into Switzerland are put down in the Federal Tax management web site. You may also register here as business responsible for taxation.
The points that are key a glance:
Foreign mail purchase businesses which have registered aided by the Swiss Federal Tax management as a consequence of the Mail purchase Regulation 2019 and deliver international consignments that are postal Switzerland additionally needs to register with Swiss Post.
Registration with Swiss Post is needed to make sure correct traditions approval and invoicing for the consignments. You may also download the tax that is electronic choices (eVV) for the consignments delivered to Switzerland.
When you look at the lack of enrollment, import income tax may be wrongly charged into the receiver or the consignment could be came back.
Registration with Swiss Post underneath the Mail purchase Regulation is undertaken in 2 actions: