Overview

Starting January 1 2025, Amazon will automatically add Swiss Value‑Added Tax (VAT) to every order shipped to a Swiss address and will remit the tax directly to Swiss authorities. The rule applies to all sellers—whether they use Fulfillment by Amazon (FBA) or ship orders themselves—regardless of whether the seller is already VAT‑registered in Switzerland. Sellers need to understand the new checkout flow, adjust pricing where necessary, and verify that their shipping processes align with the updated tax collection model.

Key Points

• Universal VAT collection — Every checkout that delivers to a Swiss postcode now includes the applicable Swiss VAT, even for the enclave of Büsingen (Germany) that falls under Swiss customs.
• Amazon‑handled remittance — Amazon pays the collected VAT to the Swiss Federal Tax Administration on the seller’s behalf, removing the need for separate VAT filings.
• No registration exemption — Sellers without a Swiss VAT number are treated the same as registered sellers; Amazon’s system overrides individual registration status.
• Both import and domestic shipments covered — Goods entering Switzerland from abroad and items moving between Swiss locations are subject to the same automatic VAT treatment.
• Standard rate of 8.1 % applies — The default VAT rate is 8.1 %, with lower rates for categories such as food, books, and pharmaceuticals.
• Customs duties remain separate — Duties on imported goods are still payable; Amazon clears duties for FBA shipments, while seller‑fulfilled orders must ensure carriers handle them.

What's Changing

1. Checkout tax calculation — When a buyer selects a Swiss shipping address, Amazon’s checkout engine adds the appropriate VAT line item. Example: A buyer in Zurich adds a €50 gadget to the cart; the checkout now shows €4.05 VAT (8.1 %) included in the total price.
2. Tax remittance to authorities — After the order is completed, Amazon aggregates the VAT collected from all Swiss orders and transfers the total to the Swiss tax office on a regular schedule.