As of October 26, 2022, sellers with a Swiss sales tax identification number (VAT number) can again deliver goods to Switzerland via the Fulfillment by Amazon export program.
If you have entered your valid Swiss VAT number and the address of your Swiss fiscal representative in Seller Central, your eligible Fulfilled by Amazon offers in Amazon’s EU stores will automatically also be available for purchase by Swiss customers.
According to the Swiss Value Added Tax Act (mail order regulation valid since January 1, 2019), domestic and foreign eCommerce companies must register, calculate and pay the value added tax for sales if they have a turnover of more than CHF 100’000 per calendar year from sales of low-value goods from outside Switzerland generated to customers within Switzerland.
If this applies to you, you are required to provide a valid Swiss VAT number and a Swiss tax address in the Seller Central. Failure to provide this information may result in your FBA sales in Switzerland being suspended until the next fiscal year. GJS Fiscal can set up a VAT registration in Switzerland within a few weeks.
Once you are VAT registered in Switzerland, all sales delivered from outside Switzerland to customers in Switzerland are considered domestic deliveries for VAT purposes. This includes high-value shipments where the import tax amount is over CHF 5. Registered eCommerce companies must pay Swiss VAT on all sales of goods that are delivered to Swiss customers. It is recommended that you periodically review your tax information in the Seller Central to ensure it is up to date. If you are no longer subject to VAT in Switzerland or your registration number is no longer valid, you will need to update your details in the Seller Central.
How are import sales tax and customs duties calculated in Switzerland?
Amazon coordinates the settlement of import sales tax and duties that may apply to FBA shipments. You will not be charged any fees for import clearance and you do not need to request import sales tax during your sales tax return. Please note that by enrolling in the FBA Export Outside EU program, you agree to the terms and conditions and allow Amazon to use a deferral account for paying import VAT and duties. Sellers wishing to ship via dedicated fulfillment must ensure they use the Delivery Duty Paid shipping method in the Seller Central. You are responsible for paying import sales tax on high value shipments. This import sales tax can be reclaimed as part of the quarterly sales tax advance return via the fiscal representative.
GJS Fiscal will be happy to provide you with more information about your tax obligations in Switzerland. Of course, we are also at your disposal with an eCommerce fiscal representation in Switzerland that has been tried and tested for many years and is compatible with Amazon.
Also read this blog post here.