On 1 January 2019, Article 7(3)(b) of the Federal Law on Value Added Tax (the so-called mail order regulation) will come into force.
With the new provisions, the Federal Council regulates important details concerning the mail order business (see our contribution of 18 August 2018)
According to the media release of the Swiss Federal Tax Administration (FTA) of 20 November 2018, the FTA provides on its website a list of companies registered as mail order companies in the VAT register. From 15 November 2018 onwards, mail order companies that are registered for VAT purposes will be required to state when registering online that they operate as mail order companies and agree to be published on a list. Inclusion on the list is in the interests of mail order companies, as this will help to avoid incorrect charges and complaints from customers.
