Under certain conditions, importers may declare the VAT due on the import of goods to the FTA in the periodic VAT statement instead of paying it to the FCA.
In 2018, the threshold was lowered from CHF 50,000 to CHF 10,000 input tax credits. The Federal Council has instructed the FDF to investigate how many companies are now using the relocation procedure. Since then, the number of authorisation holders has not increased noticeably, so a further reduction in the threshold values has been waived.
The Federal Council took note of a report on this at its meeting on 12 May 2021. Further information can be found here.
