Anyone who achieves a turnover of at least CHF 100 000 in 2018 from small consignments will imperatively be liable to tax as of 1 January 2019 and must be entered in the VAT register if it is to be assumed that such deliveries will also be carried out in the twelve months from 1 January 2019.
If goods from abroad which are exempt from import tax due to the small tax amount are not delivered to Switzerland until 1 January 2019, the place of delivery will be deemed to be abroad until the end of the month in which the service provider reaches the turnover threshold of CHF 100 000 from such deliveries (Art. 4a para. 1 of the VATO). From the following month, the place of delivery for all of the mail-order company's deliveries from abroad to Switzerland will be deemed to be domestic (Art. 4a para. 2 of the VATO). It must then be entered in the VAT register and import goods in its own name.
If the turnover falls below the CHF 100 000 threshold at a later date and this is not reported to the Federal Tax Administration (FTA), it will be assumed that the mail-order company is voluntarily submitting to VAT (Art. 4a paras. 3 and 4 of the VATO; see Procedure).
Domestic or foreign mail-order companies that meet the requirements for tax liability must register with the FTA independently. Foreign mail-order companies must have a tax representative resident or domiciled in Switzerland (Art. 67 para. 1 of the VATA). In addition, collateral must be provided by means of unlimited joint and several surety from a bank domiciled in Switzerland or a cash deposit. For more information, see VAT registration.