{"id":7303,"date":"2024-01-17T16:36:06","date_gmt":"2024-01-17T15:36:06","guid":{"rendered":"https:\/\/preview.efk.admin.ch\/prufung\/levying-of-value-added-tax-on-mail-order-sales-federal-tax-administration-and-federal-customs-administration\/"},"modified":"2025-09-11T14:03:41","modified_gmt":"2025-09-11T12:03:41","slug":"levying-of-value-added-tax-on-mail-order-sales-federal-tax-administration-and-federal-customs-administration","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/en\/audit\/levying-of-value-added-tax-on-mail-order-sales-federal-tax-administration-and-federal-customs-administration\/","title":{"rendered":"Levying of value added tax on mail-order sales"},"content":{"rendered":"\n

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.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[42],"audit_type":[51],"class_list":["post-7303","audit","type-audit","status-publish","hentry","audit_category-public-finances-and-taxes","audit_type-audit"],"acf":{"audit_lang":[{"lang":"d"}],"audit_numbers":[{"audit_number":"20452"}],"audit_office":[1281,1359,1282],"audit_office_text":"","audit_date":"20210505","bgo":false,"keywords":"foreign mail-order companies, annual turnover,small consignments, VAT amount, import tax","audit_office_local":"FTA, FCA, FOCBS"},"yoast_head":"\nLevying of value added tax on mail-order sales - Eidgen\u00f6ssische Finanzkontrolle (EFK)<\/title>\n<meta name=\"description\" content=\"Levying of value added tax on mail-order sales\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.efk.admin.ch\/en\/audit\/levying-of-value-added-tax-on-mail-order-sales-federal-tax-administration-and-federal-customs-administration\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Levying of value added tax on mail-order sales\" \/>\n<meta property=\"og:description\" content=\"Levying of value added tax on mail-order sales\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/en\/audit\/levying-of-value-added-tax-on-mail-order-sales-federal-tax-administration-and-federal-customs-administration\/\" \/>\n<meta property=\"og:site_name\" content=\"Eidgen\u00f6ssische Finanzkontrolle (EFK)\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-11T12:03:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/test\/palais.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/levying-of-value-added-tax-on-mail-order-sales-federal-tax-administration-and-federal-customs-administration\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/en\\\/audit\\\/levying-of-value-added-tax-on-mail-order-sales-federal-tax-administration-and-federal-customs-administration\\\/\",\"name\":\"Levying of value added tax on mail-order sales - 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