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Swiss VAT on low-value parcels and the mail-order rule

Switzerland's small-consignment rule: no import VAT when the tax is CHF 5 or less, the CHF 100,000 mail-order threshold, when it applies and what parcels show.

Updated · 6 official sources

Switzerland doesn't collect import VAT on a parcel when the tax on it would be CHF 5 or less, but a seller abroad whose sales of such small consignments reach CHF 100,000 a year must register for Swiss VAT and charge it on every parcel it sends. This is the mail-order rule (Versandhandelsregelung), in force since 1 January 2019.

Rules as of 30 October 2026.

What is a small consignment in Switzerland?#

A small consignment is a shipment from abroad whose import VAT comes to CHF 5 or less, which Switzerland doesn't collect. The test is the amount of tax, not the value of the goods, so the value limit depends on the VAT rate: the tax base is the price of the goods plus transport to the destination in Switzerland and any duties.

At the standard rate of 8.1%, the tax stays at or under CHF 5 up to a tax base of about CHF 61.70. At the reduced rate of 2.6%, which covers food, medicines, books and newspapers, the line is about CHF 192.30. A parcel of CHF 45 of goods and CHF 12 shipping has a base of CHF 57 and tax of CHF 4.62, so it is a small consignment and pays no import VAT, unless the seller is registered under the mail-order rule.

When does the mail-order rule apply?#

The mail-order rule applies to a business, in Switzerland or abroad, that delivers goods from abroad to Swiss customers and makes at least CHF 100,000 a year of turnover from small consignments. Once a seller reaches that threshold, its deliveries count as supplies made in Switzerland, and it must register with the Swiss Federal Tax Administration (ESTV) and charge Swiss VAT.

The deliveries stay foreign until the end of the month in which the threshold is passed; from the following month they are domestic. From then on the seller charges Swiss VAT on every parcel, including those whose tax would have been CHF 5 or less and those over the small-consignment line. A seller that drops back below CHF 100,000 and doesn't tell the ESTV is treated as having opted to stay registered. A seller below the threshold can register voluntarily with a declaration of subjection, which lets it import in its own name. Sales through a marketplace follow the platform rule in the deemed supplier guide.

What does a registered seller have to do?#

A seller registered under the mail-order rule charges Swiss VAT at checkout, imports the goods in its own name and makes sure the buyer isn't charged import VAT a second time. A foreign seller generally needs a tax representative resident or established in Switzerland, although since 2025 the ESTV can waive that requirement if other procedural obligations are met.

The ESTV publishes a list of registered mail-order businesses and platforms, also as an XML file for customs declarants, which helps carriers see that VAT has already been charged.

A worked example#

A clothing store abroad has CHF 140,000 of sales a year in small consignments to Switzerland, so it is registered under the mail-order rule. A customer in Zurich orders a T-shirt for CHF 35 with CHF 9 shipping, a parcel that would be a small consignment for an unregistered seller.

Line Amount
T-shirt CHF 35.00
Shipping CHF 9.00
Swiss VAT at 8.1% CHF 3.56
Customer pays at checkout CHF 47.56

The store declares the CHF 3.56 on its Swiss VAT return. The parcel carries its name and VAT number, and the buyer pays nothing more on delivery. No customs duty applies, because industrial goods have been duty-free in Switzerland since 1 January 2024. The Switzerland import guide covers duty and the rest of the import, and the landed cost calculator works out VAT for other orders.

Common questions#

What is the CHF 5 rule for Swiss imports?#

Swiss import VAT isn't collected when the tax on a consignment is CHF 5 or less. At the 8.1% rate that covers goods and shipping of up to about CHF 61.70, and at 2.6% up to about CHF 192.30.

When do I have to register for Swiss VAT as a foreign online seller?#

When your sales of small consignments to Switzerland reach CHF 100,000 a year. Your deliveries become Swiss supplies from the month after the one in which you pass the threshold.

Do I need a Swiss tax representative?#

Generally yes, for a foreign business registering for Swiss VAT. Since 2025 the ESTV can waive the requirement if you meet your other procedural obligations.

Sources#