6 January 2025
Switzerland’s Federal Tax Administration will impose “deemed supplier rules” from 1 January 2025 on digital platforms (such as Amazon) to charge, collect and remit VAT on sales of low value imported goods by non-resident suppliers.
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 system susceptible to VAT fraud as many non-resident companies are ignoring these requirements.
Switzerland has confirmed that the deemed supplier regime will not be extended to the sale of digital services.
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