Since 1 January 2025, Switzerland has broadened access to the postponed import-VAT accounting procedure. Previously restricted to companies meeting specific conditions, this regime is now an accessible option for more importers. For businesses importing on a regular basis, the strategic advantage is immediate: eliminating the systemic cash-flow drag at the border on every customs clearance.

1. Payment at the border or deferral on the return

By default, Swiss import VAT is levied at the point of clearance. In most supply chains, the freight forwarder advances this tax and subsequently invoices the importer, billing additional handling fees. The business can only recover this VAT as input tax on its corresponding 

Postponed import-VAT accounting completely reverses this logic. Rather than paying VAT at clearance and reclaiming it as input VAT in a subsequent return, a VAT-registered business self-declares the import VAT directly in a dedicated schedule attached to its periodic VAT return. The financial impact at the border is entirely neutralized, seamlessly preserving the business's liquidity.

2. Broadened eligibility standards

The postponed import-VAT accounting procedure requires prior authorisation from the competent tax authority. To qualify, an importer must cumulatively meet the following conditions:

• VAT registration and filing under the standard (effective) method.
• Regular importation and exportation of goods as part of its business activity.
• Maintenance of detailed records tracking imports, stock, and exports.
• An annual input-tax surplus exceeding CHF 10,000 attributable to import VAT paid to customs
• Sufficient guarantees as to the proper conduct of the procedure.

Since January 2025, the regime has also been extended to online platforms acting as the deemed supplier, provided no administrative enforcement measures have been taken against them.

3. Practical implications for businesses

For high-volume importers, the financial upside is undeniable, but it demands rigorous administrative discipline. Transitioning to this model is an operational project: the business must configure its ERP system to handle self-declared VAT, establish a mandatory monthly reconciliation between customs data and VAT returns, retain all supporting documentation for the legally prescribed retention period, and issue updated clearance instructions to freight forwarders. 

How RSM Switzerland can support you

Every business operates under unique supply chain dynamics, and the operational impact of this procedure depends heavily on your transaction flows and system setup. RSM Switzerland places its extensive technical VAT expertise at your disposal to review your current processes and determine whether this regime represents a genuine opportunity for your organization.

Our VAT team would be glad to discuss the matter with you and answer any questions you may have.