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AFC – New mail order regulation Bern, 20.12.2018

by Bg Consulenze / Sunday, 13 January 2019 / Published in Uncategorized

In the context of the partial revision of the VAT law (LIVA), it is intended to equate foreign companies active in the sale by mail order to companies based in Switzerland. Currently, the difference in treatment is due to the fact that, for reasons connected with the profitability of the collection, on imported goods with a tax value of less than or equal to 5 francs (so-called small items) the VAT on the import (import tax) is not due. The supply of goods is also not subject to VAT in Switzerland (service tax performed on Swiss territory) (1). A person can therefore withdraw small consignments from abroad without VAT. On the other hand, the same goods purchased from a Swiss mail order seller or a Swiss retailer entered the VAT register is subject to tax on services performed on Swiss territory.

Legal framework from 1 January 2019 for mail order sellers who generate an annual turnover of CHF 100,000 or more with small mailings

The supplies (2) of small consignments that a mail order seller (foreign or Swiss) transports or sends from abroad to Swiss territory for a turnover of at least 100,000 francs are considered to be supplies on Swiss territory. Consequently, the mail order seller is subject to tax in Switzerland and must register in the VAT register. The tax is due when the seller reaches the turnover limit of 100,000 francs. This limit is calculated based on the considerations paid by buyers to mail order companies. Once the seller is registered in the VAT register following the regulation of mail order, in addition to small consignments, other consignments which exceed the amount of the import tax of 5 francs are also considered as deliveries on Swiss territory. It follows that all services performed on Swiss territory are taxable for a mail order seller subject to tax..

Since January 1, 2019, anyone who achieves an annual turnover of at least 100,000 francs in 2018 with small consignments and must assume that he will carry out similar supplies even in the twelve months is obligatorily subject to tax, and must therefore register in the register of VAT payers following from 1 January 2019.
 

Federal Tax Administration https://www.estv.admin.ch/estv/it/home/mehrwertsteuer/fachinformationen/regelung-fuer-den-versandhandel.html

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Tagged under: REGULATION SWISS VAT, REPRESENTATION TO TAX VAT, SALES AT SWISS VAT, SALES TAX CORRESPONDENCE, SWISS VAT, TAX REPRESENTATION VAT SWITZERLAND

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