Distance selling, dropshipping, platforms: selling online into Switzerland triggers VAT obligations from CHF 100,000 of worldwide turnover. And since 2025, the rules have changed.
Start my registration →Since 1 January 2025, platforms that facilitate the sale of goods to Swiss customers are deemed to be the supplier: they must register for Swiss VAT and collect the tax on those sales, regardless of where they are located.
Two mechanisms, two targets. In distance selling — direct seller (own shop) or multichannel (site + marketplace) — you remain liable for Swiss VAT: you are concerned. Conversely, if you sell exclusively via a marketplace (for covered goods), it is the platform that collects as the “deemed supplier” (art. 20a LTVA) — you have no obligation of your own, you are not the target.
Turnover ≥ CHF 100,000 on low-value consignments → liability and charging of Swiss VAT.
Depending on whether you or the Swiss customer handle the import, the import VAT is borne by you or by them — to be clarified from set-up.
The foreign seller must appoint a fiscal representative in Switzerland (art. 67).
French online shop shipping products to Swiss individuals, worldwide turnover > CHF 100,000: liable. Seller operating only via a large marketplace: the platform often collects.
Own shop, or site + marketplace: you remain liable for Swiss VAT, liable from the threshold. You are concerned.
Selling 100 % via a large platform (covered goods): it is the one that collects, as “deemed supplier” (art. 20a LTVA). No obligation of your own — you are not the target.
Goods shipped to Swiss customers make you liable as soon as the threshold is reached, even without stock in Switzerland.
SaaS, content, streaming sold to Swiss individuals: liable — unlike the same services sold to businesses.
The threshold is assessed on the total of your sales, not consignment by consignment. At the slightest doubt, the diagnostic decides: Am I liable?
Since 2025, the platform may be deemed the supplier and collect the VAT. Depending on your set-up, you sometimes remain directly liable.
No, it is calculated on worldwide turnover from taxable supplies.
Yes, as soon as the threshold is reached and goods are delivered to Swiss customers.
Since 2025, a marketplace that facilitates the sale of goods into Switzerland is deemed to be the supplier: it is the one that registers and collects Swiss VAT on those sales.
If you take on the import, you pay the import VAT and recover it afterwards. If the Swiss customer imports, it is they who declare the tax. This choice (incoterm DDP or DAP) determines your tax role.
Sold to Swiss individuals, they make you liable from the threshold — and even without a threshold for telecommunications and IT services. Sold to businesses, the customer self-assesses.
Yes: once registered, you deduct the VAT paid on your Swiss purchases and expenses (input tax).