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.
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.
We help you simplify today’s complexities and address tomorrow’s challenges. The values we represent, and our consistent advice, mean you can trust Fiscal Solutions to do the right thing – for you and your organisation.
LATEST NEWS
EU council struggles to agree on the removal of the...
The EU is struggling to finalise changes to its Import One Stop Shop (IOSS) system as part of the 2028 Customs Reforms, with member states divided over plans...
SEE MORE
LATEST NEWS
Austria proposes a €2 customs charge on a per parcel...
Austria is proposing to impose a €2 charge on e-commerce low-value imports (under €150) entering Austria from outside the European Union from October...
SEE MORE
LATEST NEWS
Grenada to introduce VAT on foreign digital services
At the end of April 2026, Grenada introduced its new Value Added Tax (Amendment) Bill 2026, which will extend its VAT system to include digital services...
SEE MORE