At its meeting on 15 August 2019, the Federal Council decided that the ordinance on the mail order regulation will enter into force on 1 January 2019.
According to the media release of 15 August 2018, the Federal Council is regulating important details concerning the mail order business with the new provisions.
As soon as a mail order company reaches the turnover limit of CHF 100,000 from small consignments, the place of delivery is now considered to be in Switzerland from the following month. As a result, the mail order company must pay VAT on all deliveries in Switzerland and import the goods in its own name.
If, at a later date, it falls below the turnover limit of CHF 100,000 and does not report this circumstance to the Federal Tax Administration (FTA), it is assumed that it is voluntarily subject to VAT.
