Withdrawal of CHF100,000 distance selling VAT registration threshold
Switzerland is to follow the EU and many other countries by ending the VAT registration threshold for non-resident e-commerce sellers to consumers. The current threshold is CHF100,000 for all global income – so not just Swiss taxable supplies.
The move, voted on by Parliament and awaiting implementation date, replicates the EU’s e-commerce package of July 2021, the ending of distance selling VAT registration threshold. The UK threshold was scrapped following Brexit and the import VAT
Swiss marketplace VAT liabilities are scheduled to come into force shortly. Again, this follows the EU’s deemed supplier changes in 2021.
2023 EU VAT registration & Intrastat reporting threshold
| Country | VAT Registration thresholds | Intrastat thresholds | |||||
| Resident | Non-resident | Arrivals | Dispatches | Arrivals Statistical | Dispatches Statistical | ||
| EU One-Stop Shop | €10,000 | €10,000 EU sellers only | - | - | - | - | |
| Austria | €35,000 | Nil | €1,100,000 | €1,100,000 | €12m | €12m | |
| Belgium | €25,000 | Nil | €1,500,000 | €1,000,000 | €25m | €25m | |
| Bulgaria | BGN 100,000 | Nil | BGN 700,000 | BGN 1m | €7.3m | €14.7m | |
| Croatia | €40,000 | Nil | €400,000 | €200,000 | €345,000 | €400,000 | |
| Cyprus | €15,600 | Nil | €270,000 | €75,000 | €2.7m | €5.8m | |
| Czechia | CZK 2m | Nil | CZK 12m | CZK 12m | CZK 12m | CZK 12m | |
| Denmark | DKK 50,000 | Nil | DKK 22m | DKK 11m | DKK 22m | DKK 11m | |
| Estonia | €40,000 | Nil | €400,000 | €270,000 | €400,000 | €270,000 | |
| Finland | €15,000 | Nil | €800,000 | €800,000 | €800,000 | €800,000 | |
| France | Goods €85,800 Services €34,400 | Nil | €460,000 | €460,000 | €460,000 | €460,000 | |
| German | €22,000 | Nil | €800,000 | €500,000 | €48m | €50m | |
| Greece | Nil | Nil | €150,000 | €90,000 | €150,000 | €90,000 | |
| Hungary | HUF 12m | Nil | HUF 250m | HUF 140m | HUF 5bn | HUF 14bn | |
| Ireland | Goods €75,000 Services €37,500 | Nil | €500,000 | €635,000 | €5m | €34m | |
| Italy | €85,000 | Nil | See country guide | See country guide | See country guide | See country guide | |
| Latvia | €40,000 | Nil | €330,000 | €200,000 | €4m | €6m | |
| Lithuania | €45,000 | Nil | €500,000 | €300,000 | €7m | €10m | |
| Luxembourg | €35,000 | Nil | €250,000 | €200,000 | €4m | €8m | |
| Malta | Goods €35,000 Other €30,000 | Nil | €700 | €700 | €700 | €700 | |
| Netherlands | €20,000 | Nil | Discretionary | Discretionary | Discretionary | Discretionary | |
| Poland | PLN 207,000 | Nil | PLN 5m | PLN 2.7m | PLN 80m | PLN 128m | |
| Portugal | Nil | Nil | €400,000 | €400,000 | €5m | €6.5m | |
| Romania | RON 445,500 | Nil | RON 1m | RON 1m | RON 10m | RON 20m | |
| Slovakia | €49,790 | Nil | €1m | €1m | €1m | €1m | |
| Slovenia | €50,000 | Nil | €1m | €1m | €4m | €9m | |
| Spain | Nil | Nil | €400,000 | €400,000 | €400,000 | €400,000 | |
| Sweden | SEK 80,000 | Nil | SEK 15m | SEK 4.5m | SEK 15m | SEK 4.5m | |
| Non-EU | |||||||
| Iceland | ISK 2m | ||||||
| Montenegro | €30,000 | n/a | n/a | n/a | n/a | ||
| Norway | NOK 50,000 | Nil | n/a | n/a | n/a | n/a | |
| Russia | RUB 8m (on application) | Nil | n/a | n/a | n/a | n/a | |
| Switzerland | CHF 100,000 | CHF 100,000 global income | n/a | n/a | n/a | n/a | |
| Turkey | Nil | Nil | n/a | n/a | n/a | n/a | |
| UK (Northern Ireland - EU Intrastat only) | £85,000 | Nil | £500,000 | £250,000 | n/a | n/a | |
