Important information for Swiss shippers who send goods to the European Union.
Do you ship small goods or parcels with a value below EUR 150 to the European Union? Would you like your customers to receive their orders without paying any taxes or customs duties? With the new “Import One Stop Shop” shipping solution, you can benefit from many advantages:
Attractive shipping rates for your customers
Transparent shipping costs for the recipients of your shipments
Optimized delivery times through simplified processing
Optimal shipping solution for parcels and small consignments via IOSS
How it works
- IOSS Registrierung | Inscription | Registrazione | Registration
First, a Swiss seller who ships goods to the EU must register for the IOSS. However, this registration cannot be done directly by the seller; it requires an intermediary established in the Member State of Identification (MSI), such as a fiduciary or accounting firm acting as a fiscal representative. This intermediary registers the Swiss seller in the EU’s IOSS portal and handles the monthly EU VAT return on their behalf.
- Europäische MWST im Webshop abbilden | Intégrer la TVA européenne dans la boutique en ligne | Integrare l’IVA europea nel negozio online | Integrate European VAT in your online store
Just like EU-based sellers, Swiss online retailers must display the applicable VAT rates of the destination country in their webshop.
For shipments to Germany, this means for example 19 % instead of 8.1 % as in Switzerland.
Common e-commerce platforms can automatically show different VAT rates depending on the delivery country.
- Warenwert, Transportkosten und Mehrwertsteuer sind auf der Rechnung separat auszuweisen | La valeur des marchandises, les frais de transport et la TVA doivent être indiqués séparément sur la facture | Il valore della merce, i costi di trasporto e l’IVA devono essere indicati separatamente in fattura | The value of the goods, transport costs and VAT must be shown separately on the invoice
The intrinsic value of the goods (excluding transport costs, insurance, and VAT) must not exceed EUR 150 under the IOSS scheme. To enable foreign customs authorities to verify this, these amounts must be shown separately on the customer invoice and in the customs declaration.
- IOSS-Nummer in den EAD-Daten übermitteln | Transmettre le numéro IOSS dans les données EAD | Trasmettere il numero IOSS nei dati EAD | Transmit the IOSS number in the EAD data
The IOSS number of the Swiss seller must be transmitted in the EAD data for small consignments (as the “Sender Tax Number”). For parcel shipments, this number is transmitted via the airway bill or shipping document information.
- Monatliche IOSS-Meldungen | Déclarations IOSS mensuelles | Dichiarazioni IOSS mensili | Monthly IOSS reports
Swiss online retailers report the various foreign VAT amounts and transfer them to their intermediary. The MSI intermediary ensures that the VAT return is prepared and that the payments are made to the respective local tax authorities.
Do you have questions about our services? Feel free to contact us.
Applicability
The IOSS shipping solutions are intended for Swiss merchants (business customers) who ship goods with an intrinsic value of up to EUR 150 to private individuals in the EU (B2C) and who want to ensure that the recipient does not have to pay customs duties and VAT upon delivery. The goods must be located in Switzerland at the time of sale.
The IOSS shipping solution entered into force on 1 July 2021. IOSS registration can already be carried out through an intermediary established within the European Union.
Frequently Asked Questions
Wo finde ich mehr Informationen zu IOSS?
Was passiert, wenn ich mich micht ans IOSS halte?
The IOSS is optional; however, once a seller opts to use the system, invoicing, VAT collection and remittance must be correctly applied for all shipments covered by the IOSS scheme.
Ist IOSS überall anwendbar oder gibt es Ausnahmen?
The IOSS scheme does not apply to goods subject to excise duties, such as tobacco or alcohol. In addition, the intrinsic value of the goods must not exceed EUR 150. The IOSS is also limited to B2C shipments addressed to private consumers.
Wo muss ich die IOSS Nummer vermerken?
Depending on the system:
International accompanying documents and GK waybill: “Sender Tax Number”
In data transfer: <sender><Taxnumber>
If you ship via the Webshop Connector International, please contact your sales advisor.
Welche IOSS Nummer muss ich für meine Markplätze nutzen?
Swiss merchants receive the IOSS number from the marketplace and must use this number for all sales made through that platform.
Können Geschenksendungen und Warenmuster mit IOSS verschickt werden?
Gift shipments or product samples can be sent using the IOSS system, provided that the sender is IOSS-registered and declares the shipments with their actual value.
Hat IOSS auch einen Einfluss auf die Sendungsvorbereitung von Zeitungen /Zeitschriften?
If the Swiss sender wishes the recipient in the EU to receive their newspaper, magazine or publication without paying any charges, they can register for the IOSS and cover the related costs themselves.
The procedure is similar to that for small goods shipments:
- IOSS registration
- Entry of EAD data before dispatch, including the IOSS number
- Affixing the harmonized label (including CN 22 / barcode) to the shipment
IOSS registration in the EU is optional. If the recipient bears any potential costs, the sender may refrain from IOSS registration.
Welche Alternativen gibt es, wenn ich meine Sendungen nicht mit dem IOSS Scheme versenden möchte?
- DAP (Delivery at Place)
- CBF (Close Border Fulfillment)
- OSS (One Stop Shop, within the EU only)
- DDP (Delivery Duty Paid) with separate VAT registration in each destination country
Wieso gibt es das IOSS?
Due to the abolition of VAT exemption thresholds within the EU for low-value consignments from outside the EU (the former threshold was EUR 22), every shipment sent from a third country such as Switzerland to the EU is now subject to VAT from the first euro.
To simplify procedures for sellers and ensure a smooth cross-border shopping experience for online customers, the European Union introduced the IOSS system.
Verzollungsgebühren
As a rule, no customs clearance fees or charges are payable by the recipient when using IOSS. However, in certain destination countries, postal operators may still occasionally charge a clearance fee to the recipient, despite the use of IOSS.
Laufzeiten
The usual postal delivery times apply. As the introduction of the IOSS coincides with the abolition of the low-value exemption threshold (EUR 22), and since every shipment to the EU is now subject to VAT, initial delays may occur due to the significant increase in the volume of VAT-liable imports.
Teilnehmende Zielländer
The IOSS shipping solution can be used for shipments to all EU countries. As the United Kingdom (Great Britain and Northern Ireland) has left the EU, the IOSS shipping solution cannot be used for shipments to the United Kingdom (Great Britain and Northern Ireland).
Frankieren
Shipments are franked in the usual way. Due to the nature of the goods, a harmonized label must be used for small consignments and a waybill for parcels. The IOSS number must not be printed on the label.
Postaufgabe
Shipments can be handed in as usual at the post counter or given to the collection service.
Ausschluss
Shipments containing goods subject to excise duties cannot be sent using the IOSS shipping solution.