Switzerland Value Added Tax (VAT) collection on remote services provided to Switzerland residents.
Subject to certain conditions, the Swiss Government requires non-resident companies providing remote services to collect Swiss VAT at a rate of 7.7% on these services when they are provided to Swiss residents. In this context, remote services provided by Amazon include the Selling on Amazon fees (listing/referral services) and subscription fees.
Should you wish Amazon to include your Swiss VAT number on your tax invoices, we kindly ask you to provide your Swiss VAT ID on Seller Central.
To provide Amazon with your Swiss VAT ID:
To learn more, or understand how this may impact your Selling on Amazon account, visit the Swiss Tax Office website.
If you are a resident of Switzerland, Selling on Amazon fees (listing/referral services) charged to your selling account are subject to Swiss VAT at a rate of 7.7%.
Amazon is required to charge and remit Swiss VAT based on the information in your seller account. At the time the VAT was calculated and collected, Amazon had enough information to associate your account with Switzerland and cannot refund the Swiss VAT charged.
You may be eligible to register for a Swiss VAT ID online by visiting your local tax office website or consult your tax and legal advisor.
If you are not a resident of Switzerland, Selling on Amazon fees through your selling account will not be subject to Swiss VAT collection. Consult your tax advisor to help you understand if you have any VAT obligations in Switzerland.
Amazon will charge all Swiss sellers a standard rate of 7.7% VAT on Selling on Amazon fees.
Amazon calculates Swiss VAT on fees when an order is placed, and collects it when an order is shipped. If the information you provided at the time of shipment indicated you were a resident of Switzerland, then Swiss VAT will have been collected. This might have occurred if there were pending orders before you updated your current address and payment information.
Go to Seller Account Information and review each section to ensure that all of your information is complete and accurate.
If you believe you were incorrectly charged, you may request a refund for previously-charged Swiss VAT.
To request a refund:
Amazon will provide a monthly tax invoice to sellers who are charged Swiss VAT on their monthly subscription fees and Selling on Amazon fees. Your monthly invoice will be emailed to the primary email address we have on file for your seller account.
You can also view your monthly invoices by going to Seller Central > Reports > Tax Document Library > Seller Fee Tax Invoices
You will also see VAT on your listing/referral fees in your Seller Central Selling account, under the Order Details page.