Swiss VAT Limit 150 CHF 2026: Online Shopping

From 1 January 2026 Switzerland's new platform VAT rules take effect. Foreign online retailers generating more than CHF 100'000 in annual turnover with Swiss customers must register with the Federal Tax Administration (FTA) and charge Swiss VAT on every single shipment, even on small goods worth a few francs.

Until now, a "de minimis" rule applied: if the VAT due was less than CHF 5, it was not collected. This made shipments worth around CHF 65 or less effectively VAT-free, giving Chinese platforms like Temu, Shein and AliExpress a price advantage over Swiss retailers.

Below we explain what changes for consumers, which platforms are affected, and how to assess your 2026 online orders correctly.

Who Is Affected? The New Platform VAT Rules

The reform is based on the 2024 VAT revision, passed by Parliament and implemented by Federal Council ordinance in 2025. Legal basis: Art. 7 para. 3 lit. b and Art. 24a VAT Act (SR 641.20).

Which Platforms Now Owe VAT?

Affected are foreign online marketplaces and direct retailers without a physical Swiss presence. Once they exceed CHF 100'000 in annual turnover with Swiss customers, the FTA registration obligation kicks in.

The most prominent affected platforms include:

• Temu (PDD Holdings, China)
• Shein (Singapore/China)
• AliExpress (Alibaba Group)
• Wish (USA/China)
• Amazon Marketplace third-party sellers outside Switzerland
• eBay sellers outside Switzerland
• Smaller foreign direct shippers that cross the turnover threshold

Platforms with a Swiss head office or warehouse (Galaxus, Brack, Microspot, or the Swiss editions of Zalando) were already VAT-registered. For them, nothing changes in practice.

What Changes for Consumers?

The good news: from the buyer's side, the purchase becomes more transparent. Instead of a surprise bill at the door, you see the VAT in your shopping cart.

Price Display in Online Shops

What About Non-Registered Platforms?

If a foreign retailer stays below CHF 100'000 in Swiss turnover, the old rule still applies: Swiss VAT is only collected by the postal carrier from CHF 5 in VAT upward. For small hobby shops that are not registered, a shipment can still arrive "VAT-free".

Watch out: if a platform violates the registration obligation, the FTA can impose an import ban. Parcels from that platform are then stopped at the Swiss border - a risk the buyer ultimately carries.

The CHF 150 Traveller Allowance - Not the Same Thing

Important: the platform VAT rules introduced from 2026 apply only to online orders from registered foreign sellers. The Swiss traveller duty-free allowance is a separate rule.

The traveller value allowance has stood at CHF 150 per person per day since 1 January 2025 (reduced from the previous CHF 300). If you personally shop in Konstanz, Saint-Louis or Como and carry goods across the Swiss border:

Tip: For more on smart everyday shopping, see our grocery savings guide.

Quantity Restrictions for Travellers (Unchanged)

Regardless of value, the per-person, per-day quantity limits still apply (per FOCBS):

The quantity limits apply in addition to the value allowance. Exceeding either triggers customs duties and VAT, even if you stay below CHF 150.

How to Declare Personal Purchases Correctly

QuickZoll App from the Federal Government

The QuickZoll app from FOCBS makes self-declaration simple:

1. Download the app (iOS / Android, free)
2. Enter the goods (value, category)
3. Let VAT be calculated automatically
4. Pay online (credit card or Twint)
5. Show the QR code at the border crossing

App Advantages

What the Reform Means for Consumer Prices

A prior FTA study projected additional federal revenue in the high tens of millions per year. In concrete terms for consumers:

• Platform products become 2.6% to 8.1% more expensive (depending on category)
• Swiss online retailers get a level playing field - the price advantage of Chinese platforms shrinks
• Fewer surprise bills at the door - no more follow-up invoices from Swiss Post or DHL

For many bargain hunters, Temu or Shein remain attractive because base prices are often well below comparable Swiss prices. A phone case at CHF 8 becomes CHF 8.65 with VAT - in Swiss retail, a comparable item often costs three to four times more.

Example: Is Shein Still Worth It?

Frequently Asked Questions

Does the reform mean I can no longer order from Temu, Shein and AliExpress?

No. The platforms can keep delivering to Switzerland. They simply must register with the FTA and show Swiss VAT directly in the shopping cart. For you, only the final price changes slightly upward - in return, no follow-up bills at delivery.

What about gifts sent by family members from abroad?

Private gifts between individuals are generally not affected by the platform rules. Standard customs rules apply: gifts up to CHF 100 are typically duty-free (FOCBS practice). Above that, VAT is collected from the recipient after delivery.

Does the CHF 5 de minimis threshold still apply to non-registered shippers?

Yes. If a foreign shipper stays below CHF 100'000 in Swiss turnover and therefore does not need to register with the FTA, the old rule still applies: where VAT would be less than CHF 5, none is collected (about CHF 65 in goods value at 8.1%). From the buyer's perspective, however, it is rarely visible whether a supplier is above or below the threshold.

How does this differ from the CHF 150 traveller allowance?

These are two separate rules. The CHF 150 limit applies to travellers who personally carry goods across the Swiss border. The new 2026 platform rules apply to online orders from foreign retailers. The two topics are often confused in media coverage.

What happens to the previous CHF 65 small-shipment exemption?

The previous practice (CHF 65 standard / CHF 200 reduced as a de facto VAT-free limit for private imports) was a side-effect of the CHF 5 de minimis rule. For registered platforms, it disappears from 2026 because the platform charges VAT at the point of sale. For non-registered shippers, it remains indirectly in place.

What happens if a platform ignores the registration obligation?

The FTA can impose an import ban. Parcels from that platform are then stopped at the Swiss border and either returned to the sender or destroyed. As a buyer, you would have paid without receiving the goods. A risk worth factoring in with unknown platforms.

How do I verify a platform charges VAT correctly?

In the shopping cart, look for an explicit "incl. Swiss VAT 8.1%" line or a separate VAT entry. Compliant registered platforms display this transparently from 2026. If a major platform is missing this disclosure, the order may get stuck at the Swiss border.

Bottom Line: A Level Playing Field for Swiss Retailers

The new VAT rules from 1 January 2026 are primarily a tax fairness reform. They close a loophole that gave foreign platforms like Temu and Shein a price advantage over Swiss competitors.

For consumers, they mean slightly higher final prices on small online shipments, but in exchange you get transparency at checkout and no more surprise bills at the door.

Our recommendations for 2026:

• When ordering from foreign platforms, check the VAT amount shown in the cart
• For very cheap, unknown shippers, weigh the import-ban risk
• For personal shopping abroad, keep using the QuickZoll app
• Compare Swiss alternatives - with VAT alignment, the gap is often smaller than expected