- Since 1 January 2025, Switzerland has expanded access to postponed import VAT accounting, making businesses compare it with paying VAT at import.
- Postponed accounting lets VAT-registered importers report import VAT on their periodic Swiss VAT return instead of paying cash at the border.
- It requires Swiss VAT registration and prior approval/authorization from the Swiss Federal Tax Administration; eligibility was widened in 2025.
- In the return, the importer declares import VAT and usually offsets it with an input-tax deduction in the same period, so the net cash effect can be zero for fully taxable businesses.
- Example: on a CHF 100,000 import with 8.1% VAT, postponed accounting avoids an immediate CHF 8,100 cash payment at import.
Source: globallawexperts.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
