Switzerland VAT scheme
With the introduction of changes in the Switzerland tax regulation as per January 1st 2025, Glopal has become the “deemed supplier” for all B2B and B2C distance sales of goods. Indeed, Glopal is considered as an electronic platform that facilitates the sale between you, the Merchant, and the end buyer located in Switzerland.
What has changed as of January 1st, 2025:
Glopal is liable to declare all B2B and B2C sales made to Switzerland-based customers. In practice, Glopal has to collect the CH VAT on all transactions within the scope of the new obligation.
Glopal remits the VAT collected to the CH Tax authority under the applicable VAT scheme.
Merchants are no longer liable for VAT collection and remittance for all sales of goods realized to customers based in Switzerland. In parallel, in order to permit the collection of the CH VAT by Glopal, please note that you have to amend your current invoices to reflect the collection of VAT by Glopal. Below is an example of a proper invoice mock-up:
Merchants obligations
Merchants have to mention the CH VAT on their invoices to their CH based customers and add the below sentence: “Switzerland VAT will be transferred by Glopal SAS (CHE-302.636.713 TVA) based on article 20a of LTVA”.
From an accounting point of view, merchants are no longer liable for CH VAT and Glopal is liable to declare and pay it periodically. Therefore, Glopal collects the VAT from the transaction payment directly.
Merchants have to communicate to their carrier that Glopal is the importer of the goods in CH and share Glopal CH VAT number (CHE-302.636.713 TVA), to avoid payment of import VAT in Switzerland.
Please note that for tax compliance obligation, Glopal will ask merchants to provide randomly some invoices emitted to Switzerland-based customers in order to validate that the above has been properly implemented.
We want to highlight that due to applicable Switzerland legislation, there is no possibility to avoid the implementation of this new obligation; Glopal will always be liable to the Switzerland Tax authority for all sales of goods.
We remain at your disposal for any question you may have on this tax legislation change in Switzerland via email to [email protected].
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