{"id":3347,"date":"2022-10-10T09:48:14","date_gmt":"2022-10-10T07:48:14","guid":{"rendered":"https:\/\/www.timevat.com\/?p=3347"},"modified":"2022-10-10T15:48:02","modified_gmt":"2022-10-10T13:48:02","slug":"vigtigt-at-vide-om-salg-til-schweiziske-forbrugere","status":"publish","type":"post","link":"https:\/\/www.timevat.com\/en\/vigtigt-at-vide-om-salg-til-schweiziske-forbrugere\/","title":{"rendered":"Vigtigt at vide om salg til schweiziske forbrugere"},"content":{"rendered":"

\nE-commerce<\/strong><\/h5>\n

For online salg til schweiziske forbrugere g\u00e6lder det, at s\u00e6lger I varer under lavv\u00e6rdigr\u00e6nsen og har en oms\u00e6tning i Schweiz p\u00e5 over CHF 100.000 \u00e5rligt. S\u00e5 vil der v\u00e6re tvungen DDP-levering og dermed et registreringskrav i Schweiz.<\/p>\n

 <\/p>\n

De schweiziske lavv\u00e6rdisendinger<\/u><\/h6>\n

Der er tale om lavv\u00e6rdi sendinger, n\u00e5r importmomsen ifm. import til Schweiz er under CHF 5.<\/p>\n

Grundet de forskellige momssatser i Schweiz vil der v\u00e6re tale om lavv\u00e6rdisending for en varev\u00e6rdi p\u00e5 mindre end CHF 65 for varer til standardmomssats 7,7%.\u00a0 For varer tilh\u00f8rende den reducerede momssats p\u00e5 2,5% vil varev\u00e6rdien tilsvarende v\u00e6re mindre end eller lig med CHF 200.<\/p>\n

Det er alts\u00e5 s\u00e5ledes den importmoms, der beregnes ifm. import af varer, der bestemmer om der er tale om lavv\u00e6rdivarer og afh\u00e6ngig af den konkrete momssats kan varev\u00e6rdien svinge mellem CHF 65 og CHF 200.<\/p>\n

Der opkr\u00e6ves ikke importmoms af sendinger under lavv\u00e6rdigr\u00e6nsen, da administrationen af s\u00e5 lave bel\u00f8b vurderes for administrativt- og ressourcem\u00e6ssigt kr\u00e6vende.<\/p>\n


\nObligatorisk momsregistrering<\/u><\/h6>\n

For udenlandske E-handlere med driftssted udenfor Schweiz, der s\u00e6lger varer under lavv\u00e6rdigr\u00e6nsen, g\u00e6lder det at ved en \u00e5rlig oms\u00e6tning p\u00e5 mere end CHF 100.000 s\u00e5 skifter leveringsstedet til at blive schweizisk.<\/p>\n

Konsekvensen af at leveringsstedet pludseligt bliver schweizisk er at selskabet skal momsregistreres i Schweiz. Salget skal momsbehandles efter schweiziske regler og der skal s\u00e6lger med hhv. 7,7% eller 2,5% og de solgte varer skal importeres til Schweiz af s\u00e6lger \/ den udenlandske E-handler.<\/p>\n

Det er vigtigt at notere sig, at n\u00e5r selskabet er momsregistreret skal alle solgte varer, b\u00e5de under og over lavv\u00e6rdigr\u00e6nsen s\u00e6lges p\u00e5 lokale vilk\u00e5r og importeres af s\u00e6lger. Alt salg vil s\u00e5ledes v\u00e6re momspligtigt.<\/p>\n

Importmomsen af solgte varer under lavv\u00e6rdigr\u00e6nsen, vil fortsat ikke blive opkr\u00e6vet. Der vil blive opkr\u00e6vet importmoms af varer over lavv\u00e6rdigr\u00e6nsen. Importmomsen fratr\u00e6kkes som k\u00f8bsmoms p\u00e5 den kvartalsvise momsrapport.<\/p>\n


\nSchweizisk told<\/u><\/h6>\n

De schweiziske toldsatser beregnes generelt efter bruttov\u00e6gten (inkl. emballage) og er ofte mindre en 1 CHF per kg.<\/p>\n

Is\u00e6r alkoholholdige drikkevarer, tobaksvarer, f\u00f8devarer, tekstiler og smykker p\u00e5l\u00e6gges en h\u00f8jere told og \/ eller andre h\u00f8je afgifter.<\/p>\n

Af administrative \u00e5rsager opkr\u00e6ver der ikke told ved bel\u00f8b under CHF 5.<\/p>\n

Varer med oprindelse i lande med hvilke Schweiz har indg\u00e5et en frihandelsaftale med, eller fra udviklingslande kan normalt importeres toldfrit eller til nedsatte satser (toldpr\u00e6ference). Reduktionen er angivet for hvert land i den schweiziske toldtarif, tares.ch. Gyldigt oprindelsesbevis er obligatorisk ved import af varer med pr\u00e6ferenceoprindelse.<\/p>","protected":false},"excerpt":{"rendered":"

E-commerce For online salg til schweiziske forbrugere g\u00e6lder det, at s\u00e6lger I varer under lavv\u00e6rdigr\u00e6nsen og har en oms\u00e6tning i…<\/p>","protected":false},"author":2,"featured_media":3348,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-3347","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nyheder"],"yoast_head":"\nVigtigt at vide om salg til schweiziske forbrugere - TIMEVAT<\/title>\n<meta name=\"description\" content=\"Registreringskrav i Schweiz ved E-handel til schweiziske forbrugere af varer under lavv\u00e6rdigr\u00e6nsen p\u00e5 under CHF 65 \/ 200. 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