Levying of value added tax on mail-order sales

Federal Tax Administration, Federal Customs Administration (today Federal Office for Customs and Border Security)

Key facts

Since 2019, all foreign mail-order companies with annual turnover of more than CHF 100,000 from small consignments are subject to VAT in Switzerland and must register with the Federal Tax Administration (FTA). For foreign mail-order companies whose annual turnover is less than CHF 100,000, no VAT is levied on small consignments with a VAT amount (import tax) of less than CHF 5, as was previously the case.