Introduction of taxation of mail order platforms in 2025
Like e-commerce retailers with an annual turnover of over CHF 100,000 from small goods exempt from import VAT, mail order platforms in Switzerland will also be subject to VAT from 2025 if their turnover exceeds this amount. You can find out everything you need to know as an e-commerce retailer here.
Christian Kautzsch
| 14.01.2025 | Time to read 4 Min
Inhaltsverzeichnis
What will change with the introduction of taxation of mail order platforms?
From 2025, all mail order platforms that enable their customers to deliver goods will be subject to VAT in Switzerland. This applies to all consignments, regardless of whether they are small or large consignments. This does not affect services that the platforms offer their customers.
Which mail order platforms are subject to VAT?
A platform will now be subject to mandatory VAT in Switzerland if it generates at least CHF 100,000 in turnover per year in Switzerland and/or abroad from supplies that are not exempt from VAT and if it is either domiciled in Switzerland (Switzerland or Liechtenstein) or provides supplies whose place of supply is in Switzerland.
When does the taxation of mail order platforms come into force?
The change will enter into force on 1 January 2025.
What will change for e-commerce retailers?
As an e-commerce retailer, you are not directly affected by this change. The following has already applied to you since 2019: If you have an annual turnover of CHF 100,000 with small goods that are exempt from import VAT, you exceed the turnover threshold for VAT liability.
This means that if you send a lot of small goods that incur less than CHF 5 VAT per consignment, these consignments are exempt from VAT. If you generate more than CHF 100,000 in turnover in Switzerland with such consignments, you are still liable for VAT according to the 2019 regulations.
Do you sell your goods via Swiss mail order platforms? You have to pay attention to this!
Important: The rules for mail order platforms are not exactly the same as those that apply to you as an e-commerce retailer if you ship to Switzerland yourself. The regulations for mail order platforms are much stricter:
- For mail order platforms, the entire turnover is considered, which is subject to VAT. In the 2019 mail order regulation, the turnover limit is defined by the goods that are imported as goods exempt from import VAT. In other words, the goods that are below the value limit for import customs clearance.
- The Federal Tax Administration has announced ‘administrative measures’ that can be imposed in the event of non-compliance with the registration and declaration obligation. This could, for example, take the form of an import ban on consignments or the destruction of consignments by the FCAA.
- If you sell your goods on mail order platforms, they are obliged to comply with the new Platform Taxation Act. You should discuss how this applies to you with the platform, if necessary, with the help of a tax expert.
