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Audit Levying of value added tax on mail-order sales - Federal Tax Administration and Federal Customs Administration

Audit number: 20452

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.