Effective November 28, 2024, the Postal Service™ is revising the Individual Country Listing for Switzerland in Mailing Standards of the United States Postal Service, International Mail Manual (IMM®) to include a partial revision to the law for value added tax in Switzerland.
This revision is based on a formal request that Swiss Post (the designated postal operator of Switzerland) made through the Universal Postal Union via International Bureau Circular 152, dated October 7, 2024.
Mailing Standards of the United States Postal Service, International Mail Manual (IMM)
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Individual Country Listings
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Switzerland
Country Conditions for Mailing
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Observations
[Revise item 4 to read as follows (adding 2 sentences at the end):]
4. As of January 1, 2019, foreign mail order companies, including from the United States, with an annual turnover of at least 100,000 Swiss Francs (CHF) originating from small consignments (tax amount not exceeding 5 CHF) to Switzerland must pay a value-added tax (VAT) and register with the Swiss Federal Tax Administration. As of January 1, 2025, a partial revision to this VAT law makes this requirement applicable to foreign platforms. Additional information is available at estv.admin.ch/estv/en/home/fta/tax-politic/tax-policy-issues/partial-revision-vat.html and post.ch/en/business-solutions/exports-imports-and-customs-clearance/exports/mail-order-regulation.
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Although effective November 28, 2024, the Postal Service will incorporate this revision into the next edition of the online IMM, which is available via Postal Explorer® at pe.usps.com.
— Product Classification,
Product Solutions, 11-28-24
