VAT Alert: Streamlining Distance Selling Supply Chain for Swiss Market

Due to a change in Swiss VAT law with effect as from 1 January 2019 non-Swiss established distance selling businesses may become required to register for Swiss VAT. In cases where a non-Swiss established distance selling business generates an annual revenue from Swiss resident customers of CHF 100,000 from consignments that are import VAT free, it must register for VAT in Switzerland and charge domestic VAT on all its shipments to Swiss customers.