VATupdate

Share this post on

Consultation opens on lowering the tax-free limit in tourist traffic

  • Parliament has adopted motion 19.3975 to improve fair taxation in the flow of goods in local border traffic.
  • The tax-free limit for goods in tourist traffic will be lowered from CHF 300 to CHF 150 per person.
  • This change is part of the efforts to combat shopping tourism. The Economic Affairs and Taxation Committees and the Federal Council will draft a bill to implement this motion.
  • The Federal Council initially opposed the motion, citing increased customs clearances and burden on the Federal Office for Customs and Border Security (FOCBS) and citizens.
  • However, the Federal Department of Finance (FDF) proposes the lower tax-free limit as a compromise.
  • To implement this change, the FDF Ordinance will be amended, and a consultation will be held.
  • The amendment could come into force on 1 January 2025.
  • Additionally, measures will be taken to facilitate digital customs clearance, including modifications to the QuickZoll application.
  • It is expected that customs clearance in the app at a reduced VAT rate will be possible from 1 January 2027.
  • The consultation period will end on 15 March 2024.

Source admin.ch

Sponsors:

VAT news
VAT news

Advertisements: