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
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
