Plans to amend the Swiss VAT legislation

31 March 2016

The Swiss Government are planning to introduce a number of changes to their VAT legislation, these include:

• The removal of the low value package VAT and customs relief threshold. This threshold is currently set at CHF 65 and means that most goods imported into the country under this threshold can be imported VAT and Duty free.
• Introduction of the CHF 100,000 VAT registration threshold to non-resident businesses that provide only services in the country.