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Old 28.04.2014, 12:23
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Import and then export to EU on B2C business

Hi, anyone can help me how to do trade in Switzerland?

I registered a GmbH company in Switzerland and I import goods of value CHF10000.- into Switzerland on the Incoterms DDU (DAP). Then in B2C (Business-to-Consumer) mode, I will export to the EU by 100 small orders with average amount at CHF100.- on the Incoterms DDU (DAP).

My questions:

1. Upon the importation, I need to pay CHF800.- (VAT rate is 8%) in advance to the Switzerland Tax/Customs Bureau?

2. After the exportation to the EU, I will then need to claim back the VAT for each transaction (CHF8.- each) from the Tax Bureau? Or on a total basis of CHF800.-? Or on a periodically basis, such as monthly VAT refund application?

3. Is there any easier way for the above said business than a Bonded Warehouse?

4. If I sell predominantly in the EU, I import the products to a warehouse in the EU. According to the EU laws, I'll then need to register a VAT Number in the EU but still in the name of my Switzerland company. Where should I pay the CIT (Company Income Tax)? In the EU or Switzerland? From a tax optimization point of view, how to run such business?.
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Old 28.04.2014, 12:33
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Re: Import and then export to EU on B2C business

If you are exporting to the EU then you won't be charging VAT (MwsT). Once your turnover is over 100,000 CHF per year you can apply for VAT registration and you will be able to claim back any VAT on purchases (and that includes business expenses within CH). You, or your accountant, will claim this back quarterly I guess.

You won't have any export fees to pay from CH but bear in mind your customers in the EU will have to pay any relevant import duty and local VAT as well as any handling charges from the shipping agent or Post office.

If you are primarily selling within the EU you would be much better off exporting there from China, much less hassle and less cost for your EU customers. But maybe a bit late for that now that you've already formed a Swiss GmbH, unless you form another company in the EU zone.

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import export vat eu

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