VAT on Temu, Shein & the CHF 150 Limit in 2026

Wondering what VAT you actually pay on a Temu or Shein order in 2026, and how that ties in with the much-quoted "CHF 150 limit"? Short answer: these are two different rules, and they keep getting confused in headlines.

The platform VAT decides what you pay when a parcel ships to you from abroad. The CHF 150 duty-free allowance decides what you pay when you drive to Konstanz or Como and carry the shopping back yourself. Below we separate the two, with the figures that apply right now.

The Platform VAT: Live Since 2025, Normal in 2026

Here is the part most people get wrong on the date. Switzerland's platform taxation did not start in 2026. It came into force on 1 January 2025 as part of the VAT Act revision. By 2026 it is simply the established rule, which is why every compliant foreign shop now lists Swiss VAT in the basket.

The legal basis is Art. 20a of the VAT Act (MWSTG, SR 641.20). It treats an electronic platform as the deemed supplier: once a foreign seller or marketplace passes CHF 100'000 in annual Swiss turnover, it must register with the Federal Tax Administration (ESTV) and charge Swiss VAT on every shipment, including the small parcels that used to slip through.

Before that, a "de minimis" rule did the heavy lifting: if the VAT due was under CHF 5, customs did not collect it. That made parcels worth roughly CHF 65 or less effectively VAT-free and handed Temu, Shein and AliExpress a price edge over Swiss shops.

Which Platforms Charge Swiss VAT?

The rule hits foreign online marketplaces and direct sellers with no physical Swiss presence. Once they cross CHF 100'000 in annual Swiss turnover, the ESTV registration obligation applies and they collect Swiss VAT from you.

The best-known names in scope:

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

Platforms with a Swiss head office or warehouse, such as Galaxus, Brack, Microspot or the Swiss editions of Zalando, were VAT-registered already. For them nothing changed.

What This Means at Checkout in 2026

From the buyer's side the purchase is simply more transparent than it was a couple of years ago. Instead of a follow-up bill at the door, you see the VAT in the basket before you pay.

Price Display in Online Shops

And the Shops That Are Not Registered?

If a foreign seller stays below CHF 100'000 in Swiss turnover, the old logic still holds: Swiss VAT is only collected by the carrier once the VAT amount reaches CHF 5 (about CHF 65 in goods value at 8.1%). So a parcel from a small hobby shop can still land "VAT-free".

One caveat. If a seller that should be registered ignores the obligation, the ESTV can order an import ban. The Federal Office for Customs and Border Security (BAZG) then stops parcels from that seller at the border, and persistent offenders can even have consignments destroyed without compensation. The buyer carries that risk, having paid for goods that may never arrive.

The CHF 150 Traveller Allowance: A Separate Rule

This is the figure in the headline, and it has nothing to do with the platform VAT above. The traveller value-free allowance covers goods you buy abroad and carry across the border yourself, not parcels sent to you.

It has stood at CHF 150 per person per day since 1 January 2025, down from the previous CHF 300. Shop in Konstanz, Saint-Louis or Como and bring the goods home, and this is what applies:

The allowance can be claimed once per person per day. Cross over the CHF 150 mark and VAT is due on the entire value, not just the part above the limit. For everyday savings closer to home, see our grocery savings guide and the Migros Outlet overview.

Quantity Limits for Travellers (Unchanged)

Whatever the value, the per-person, per-day quantity limits still apply (BAZG):

These limits apply on top of the value allowance. Go over either one and customs duties and VAT kick in, even if you stayed under CHF 150.

Declaring Personal Purchases the Easy Way

The QuickZoll App

The QuickZoll app from the BAZG turns self-declaration into a five-minute job:

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

Why It Beats the Counter

What It Means for Your Wallet

The platform rule was first and foremost a fairness fix. It closed a loophole that let foreign marketplaces undercut Swiss shops on small parcels. For consumers, the practical effects are easy to sum up:

• Platform products cost 2.6% to 8.1% more than the headline net price, depending on category
• Swiss online shops compete on a level field now that the small-parcel price gap has narrowed
• No more follow-up invoices from Swiss Post or DHL on registered-platform orders

Even so, Temu and Shein often stay attractive, because their base prices sit well below comparable Swiss prices. A phone case at CHF 8 becomes CHF 8.65 with VAT, while the Swiss-retail equivalent often costs three to four times as much.

Worked Example: Is Shein Still Cheaper?

A Quick Glossary

• Platform VAT (Plattformbesteuerung): the rule that makes a foreign marketplace charge Swiss VAT as the deemed seller. In force since 1 January 2025 under Art. 20a MWSTG.
• De minimis: the threshold below which import VAT is not collected (under CHF 5 VAT, roughly CHF 65 in goods value). Still relevant for non-registered shippers.
• Value-free allowance (Wertfreigrenze): the CHF 150 per person, per day that travellers can import duty-free when carrying goods themselves.
• BAZG: the Federal Office for Customs and Border Security, which enforces the rules at the border.

Frequently Asked Questions

Can I still order from Temu, Shein and AliExpress in 2026?

Yes. These platforms keep delivering to Switzerland. The difference, in place since 2025, is that they register with the ESTV and show Swiss VAT in the basket. For you, only the final price moves up a little, and in return there are no follow-up bills on delivery.

When did the platform VAT actually start?

On 1 January 2025, as part of the VAT Act revision (Art. 20a MWSTG). By 2026 it is simply the standing rule, which is why the VAT is already baked into the checkout price.

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

Yes. A foreign shipper that stays below CHF 100'000 in Swiss turnover does not have to register, so the old rule holds: no VAT is collected where the amount would be under CHF 5 (about CHF 65 in goods value at 8.1%). From the buyer's side it is rarely obvious which side of the threshold a seller sits on.

How is the platform rule different from the CHF 150 traveller allowance?

They are two unrelated rules. The CHF 150 limit is for travellers carrying goods across the border in person. The platform VAT is for online orders shipped from foreign sellers. The two are constantly mixed up in the press.

What about gifts sent by family abroad?

Private gifts between individuals fall outside the platform rules. Standard customs practice applies: gifts up to CHF 100 are usually duty-free, and above that VAT is collected from the recipient.

What happens if a platform ignores the registration obligation?

The ESTV can order an import ban, which the BAZG enforces. Parcels from that seller are stopped at the border and can be returned or destroyed. You may have paid without ever receiving the goods, so it pays to be cautious with unknown shops.

How do I check a platform is charging VAT correctly?

In the basket, look for an explicit "incl. Swiss VAT 8.1%" line or a separate VAT entry. A compliant registered platform shows this clearly. If a large platform is missing it, the order may get held up at the Swiss border.

Bottom Line

Two rules, one common confusion. The platform VAT has been live since 2025, so in 2026 Temu, Shein and AliExpress simply show Swiss VAT in the cart, with no nasty surprise on delivery. The CHF 150 traveller allowance is the separate figure for goods you carry across the border yourself.

For 2026, in practice:

• Check the VAT line in the basket before you buy from a foreign platform
• Be wary of unknown shops that show no VAT; the import-ban risk falls on you
• For shopping trips abroad, declare with the QuickZoll app
• Compare Swiss options; with VAT now aligned, the gap is often smaller than you would expect