Cross-border online trading is coming under scrutiny by the Swiss tax and customs authorities. In mid-August, the Federal Council decided that foreign online traders should not benefit from VAT tax advantages. According to the Federal Tax Administration, foreign online traders and mail order companies will also have to pay VAT on small consignments from January 1, 2019.
Foreign online platforms (Alibaba, Amazon, Zalando, etc.) and online traders will be subject to new obligations and risks as of 1 January 2019:
