Import One Stop Shop (IOSS)
Important information for Swiss consignors sending consignments to the EU.
Rich Content Section
Do you send small goods or parcels with a value of less than EUR 150 to the EU? Would you like customers not to have to pay taxes and customs duties when they receive their consignment? With the new “Import One Stop Shop” shipping solution, you benefit from many advantages:
- Attractively priced shipping channels from Swiss Post or SwissPost GLS
- Transparent shipping costs for recipients of your consignments
- Optimized delivery times thanks to simpler processing
- Optimum shipping solution for parcels, small goods and GLS parcels via IOSS
Here’s how it works
-
1
IOSS registration
First, the Swiss mail-order company must register for IOSS. However, they cannot register themselves, but need an intermediary based in the MSI (Member State of Identification) – a type of fiscal representative, such as a trust company. The latter will register the Swiss trader in the EU’s IOSS portal and handle the monthly European VAT settlement for them.
-
2
Displaying European VAT in the webshop
Like EU retailers, Swiss online retailers have to communicate the respective VAT rates of the destination country in their web shop.
For goods consignments to Germany, for example, this means 19% instead of 8.1% as in Switzerland. Common e-commerce solutions can display different VAT rates depending on the delivery area.
-
3
Show value of goods, transport costs and VAT separately
With IOSS, the intrinsic value of the goods (excluding transport costs, insurance and VAT) must not exceed EUR 150. To enable foreign customs to check this, the amounts must be indicated separately in the customer invoice & customs declaration.
-
4
Submit IOSS number in the EAD data
The IOSS number of the Swiss retailer must be transmitted in the EAD data for small goods consignments (as “Sender Tax Number”). For parcel consignments, this number is transmitted in the waybill information.
-
5
Monthly IOSS reports
Swiss online traders report and transfer the various foreign VAT amounts to the intermediary. The MSI intermediary ensures that the VAT statements and payments are sent to the local tax authority.
Prices
To use the IOSS shipping solution, Swiss online retailers must register via an intermediary based in the EU. Additionally, the monthly VAT settlements are handled by the broker. These costs vary depending on the effort involved and are negotiated individually between the mail-order company and the agent.
If the consignments are sent via Swiss Post, only their shipping fees will be invoiced.
Area of validity
The IOSS shipping solutions are for Swiss mail-order companies (business customers) who send consignments of goods with an intrinsic value of up to EUR 150 to private individuals in the EU (B2C) and do not want the recipient to have to pay customs duties and VAT on arrival. The goods must be located in Switzerland at the time of sale.
The IOSS shipping solution will come into force on 1 July 2021. IOSS registration can now be carried out via an intermediary based in the EU.
If you are sending consignments worth more than EUR 150, Swiss Post offers various alternatives:
- DAP (Delivered at Place): The recipient pays VAT, customs duties and customs fees upon receipt of the goods
- DAP (Delivered at Place) customs clearance with DDP billing: DAP customs clearance is carried out in the same way as the first option. With Swiss Post GLS, however, it is possible to bill the charges back to Switzerland.
- Import to an importer based in the EU (e.g. with GLS)
Frequently asked questions
Important information
More information
We would be happy to provide you with personalized advice.
Do you have any questions about the service? Request a personal meeting to find out more about your options.
Give us a call
Monday to Friday
7.30 a.m. – 6 p.m.
Write to us
Send your query directly to our specialists online.
How to find us
Post CH Ltd
Customer Service International
Wankdorfallee 4
3030 Berne, Switzerland