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~ GJS Consulting ~

Import tax
Import tax does not have to be calculated by a cross-border Due to agreements and well-established service providers, it is
company selling in Switzerland. Th e Swiss Federal Customs clear the Swiss market off ers lots of opportunities for cross-
Administration (SFCA) levies this together with customs, if border merchants. With an online minded population, high
they arise. Schroeder explains what makes the Swiss market growth and well working FTAs, boundaries that make cross-
attractive: ‘Th e current import tax rate is 7.7%, the same as the border retailers hesitant are lifted. Are you the next online
VAT on purchases in Switzerland. Certain industries, like food, retailer entering the Swiss market? ••
are subject to a reduced rate, currently 2.5%.

Import tax aims at the taxation of domestic consumption. About GJS Consulting
Th erefore, the country of destination-principle applies. If GJS Consulting is a fiscal representation and partner for the Swiss
a foreign merchant is fi scally registered for VAT purposes, market, making it easy for cross-border online retailers to expand to
and due to the export from the country of origin, items are Switzerland. GJS consulting can provide merchants with the following
exempted from VAT over there. In return, they are subject to major advantages:
respective VAT in the country of destination. In contrast to • Certified tax consultants with focus on e-commerce supporting you
customs duties, import tax is a pass-through or zero-sum game. in conquering the Swiss market as fiscal representation with focus on
It can be claimed under certain conditions as input tax.’ e-commerce
‘Th e easiest way to clarify is by giving an example,’ says Schroed- • Advice on all tax issues (sales tax, import tax, input tax, etc.)
er. ‘If you import an article of 100 Swiss francs, that is charged • Establishment of a digital process for all information relevant to
7.7% import tax into Switzerland and you sell it to the end- Switzerland
consumer, you normally have to pay 7.7% VAT later. However, • Strong partner network, e.g. in physical logistics in Switzerland and
you can show that you paid 7.7% import VAT when the goods abroad
have been imported into Switzerland. Th e Swiss government • Merchants are not tied to one logistic or fulfilment partner. Tax
is not going to charge you again, stating you have already paid consulting stays intact if you want to change.
for it. It is why I advise to always set up a fi scal representation.
A representative such as GJS Consulting can take care of your What you need to register for VAT purposes by choosing a fiscal
Swiss taxes and customs. With the help of a customs software, representation is explained in a whitepaper by GJS Consulting that is
we know what a company imports on a daily basis, making the available on https://cross-border-magazine.com/e-commerce-switzerland/
declaration process transparent and easier for all parties.’
You can contact Gerrit Schroeder from GJS Consulting direct too:
Procedure, VAT and customs registration fro the delivery and payment for trades [email protected] or +41 (0)44 387 46 40
from abroad to Switzerland

Physical logistics
Without a physical logistic service provider, your goods will not
be delivered from a warehouse to your consumer. It is what makes
e-commerce work. Having a well-working logistics provider is
a competitive advantage. Cross-border shipping to Switzerland
is, for a lot of retailers, no longer a barrier due to the services
these providers have to off er. ‘You could, therefore, outsource
any logistics to Swiss Post, as many others do. ‘In this case, a tax
consultancy agency like GJS Consulting can provide the fi scal
representation services the online merchant needs in order to enter
the Swiss market successfully. We can even help fi nding the most
fi tting logistic service provider to your needs,’ says Schroeder.

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