Switzerland to introduce deemed supplier rules for online marketplaces from January 2025

28 June 2023

From 1 January 2025, Switzerland will introduce deemed supplier rules, which will require online marketplaces (such as Amazon) to charge, collect and remit VAT on sales of low-value imported goods by non-resident suppliers to consumers in the country.

Current rules allow low-value consignments with a value of up to CHF 65 (approx. £57) to be imported and cleared VAT-free. However, any seller that exceeds CHF 100,000 (approx. £88,000) in sales of low-value goods must VAT register and charge VAT on sales in the country. This leaves the current process susceptible to VAT fraud as many non-resident companies are ignoring these requirements.

It is hoped that the introduction of these new deemed supplier rules will help to level the playing field as it will guarantee that VAT will be collected on the sale of low-value goods via online platforms.

Switzerland has confirmed that the deemed supplier regime will not be extended to the sales of digital services.

Are you trading globally? Whether you require basic VAT advice or specific VAT compliance support, Fiscal Solutions can help. Our team of multi-lingual experts are knowledgeable in all the different VAT rules in Europe and around the world.

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