Selling from Switzerland to the EU: what your online shop needs for customs, VAT and shipping

US tariffs have unsettled many exporters. In the Raiffeisen Wirtschaftspuls survey published in September 2025, 68 percent of export-oriented SMEs said they were taking new paths. 22 percent are looking for new sales markets, and in August 2025 relations with the EU were highly important to 24 percent.

The EU is close by: the same language in Germany and Austria, short delivery routes and customers who know Swiss quality. An online shop is the fastest way to sell there. The catch is in the detail: customs, VAT, product safety and packaging rules apply differently to you as a seller from a third country than to a German retailer. And since 2026, sending small parcels to the EU has become more expensive.

This guide shows which routes exist, what each one requires and what your shop needs to be able to do.

Retailers and manufacturers from Switzerland and Liechtenstein have three routes. They are not mutually exclusive. Many start with the first and switch later as volumes grow.

Since July 2021, every consignment of goods entering the EU has been subject to VAT, even a EUR 10 parcel. In Germany that usually means 19 percent import VAT, in Austria 20 percent.

For a long time, customs duty was not an issue for consignments up to EUR 150. The EU has changed that: since 1 July 2026, the duty exemption for small consignments no longer applies. Instead, distance sales to consumers up to EUR 150 attract a flat-rate customs duty of EUR 3 per item. An item means all goods with the same tariff number. Three T-shirts therefore cost EUR 3, two T-shirts and a pair of shoes EUR 6. The rule is temporary until 1 July 2028. After that, distance sales will be subject to normal duty rates, regardless of value.

Since 1 November 2026, customs also charges an EU handling fee of EUR 2 per item. It applies to all distance sales to consumers, including those above EUR 150, and has no end date. Deliveries to businesses (B2B) are not affected by either charge.

IOSS (Import One Stop Shop) is an EU scheme for consignments up to EUR 150. You charge the VAT of the destination country at checkout, the import is then VAT exempt, and you file one monthly return in a single EU country for all countries. Your customer pays nothing on delivery.

As a seller from Switzerland or Liechtenstein, you cannot register for IOSS yourself. You need an intermediary established in the EU who handles the registration and is jointly liable for the VAT. The EU only provides an exception for countries with an agreement on mutual assistance for the recovery of VAT, naming Norway as the example, not Switzerland.

IOSS is voluntary. Without it, import VAT is due on import and the carrier usually collects it from the customer, often with a fee of its own.

IOSS does not apply above EUR 150. The goods are cleared normally and import VAT is due on import. If you still want to deliver duty paid to consumers, your carrier handles the import on your behalf. Note: if you or your agent owe the import VAT, German VAT law treats your supply as taking place in Germany. You will then usually need a German VAT registration. Clarify this before you start with your fiduciary or a tax adviser in Germany.

With business customers it is simpler. The customer usually imports the goods, pays the import VAT and reclaims it as input tax. With proof of origin, industrial goods are generally duty free. The flat-rate duty and the handling fee do not apply to B2B business.

Deliveries abroad are exempt from Swiss VAT if you can prove direct export. The usual proof for the Swiss Federal Tax Administration (ESTV) is the electronic export assessment decision issued by customs. Without proof, you have to pay Swiss VAT on the delivery. Ask your carrier which proof you receive for each shipment and how to file it.

The second point is origin. Under the 1972 free trade agreement between Switzerland and the EU, industrial goods of Swiss origin enter the EU duty free if you prove their origin. Up to EUR 6,000 per consignment, an origin declaration on the invoice is sufficient. Above that, you need approved exporter status or a movement certificate. Important: origin is not the same as the sender. Goods you buy in Asia and simply resell do not have Swiss origin.

Since July 2026, proof of origin pays off even for small parcels. Without IOSS, it removes the EUR 3 flat-rate duty. Without proof, the duty applies even if the goods would be duty free under the normal tariff.

Yes. Liechtenstein is a member of the EEA, but it has been part of the Swiss customs territory since the customs treaty of 1923. The customs border with the EU runs along the border with Austria. Parcels from Liechtenstein to the EU are therefore subject to the same rules as parcels from Switzerland: export, proof of origin, import VAT, IOSS with an intermediary, the flat-rate duty and the handling fee. For VAT, Liechtenstein also forms a single area with Switzerland.

The EEA helps with product rules: goods that comply with EEA rules may be placed on the market in Liechtenstein. Whether an establishment in Liechtenstein counts as an establishment in the EU for product safety depends on whether the new product safety regulation has been incorporated into the EEA Agreement. This had not been conclusively settled at the time of writing. Check with the Office of Economic Affairs before relying on it.

A warehouse in the EU pays off once you sell regularly. You import goods in bulk instead of clearing every parcel individually. Customers receive their parcel as if from a German retailer, and returns stay in the EU. For this you need an EORI number for imports, a German VAT registration and, for sales to other EU countries, the OSS scheme. As a seller from a third country, you can declare deliveries from the warehouse through the OSS in the country where dispatch begins. A fulfilment provider can also act as the responsible economic operator for product safety.

Your own company only pays off with large volumes, staff on the ground or when major B2B customers require a supplier in the EU. Expect ongoing costs for accounting, annual accounts and management abroad. Ask your fiduciary whether and when this makes financial sense.

Besides customs and taxes, Germany requires several things you will not know from Switzerland:

The open shop platform without licence fees that we use manages regions with their own currency, tax rates and shipping options out of the box. Most of the work lies in the data: tariff numbers, origin, manufacturer details and legal texts per country.

As a guideline from our experience: extending an existing shop to Germany and Austria with currency, taxes, shipping rules and legal texts takes around 5 to 15 working days, depending on the starting point. At CHF 70 per hour, that is roughly CHF 2,800 to 8,400. Connecting a carrier or ERP costs CHF 3,000 to 15,000 per integration depending on the system. More on this in the guide «ERP integration: how much does it cost to connect your online shop and ERP?». For maintenance and further development, plan for around 15 percent of the project cost per year.

One example from our work is the B2B shop for Bandex in Vorarlberg: products, prices and stock come automatically from SAP, and business customers register with their VAT number, which the shop checks automatically against the EU register. More in the case study «B2B online shop with SAP integration: website relaunch for Bandex».

Go through these points before you open your shop to customers in the EU: