Exporting to Switzerland
Switzerland is outside the EU, so each consignment must be declared. Exports are VAT-exempt in Sweden, and you normally do not need Swiss VAT registration.
Exporting goods to Switzerland involves a range of rules and customs requirements. We help businesses with the export process and export declarations.
Why export to Switzerland?
Switzerland is one of Europe’s most prosperous and stable economies, with strong purchasing power and an internationally oriented market. It offers opportunities for Swedish businesses across industries, from manufacturing and technology to food and consumer products.
VAT and a common misconception
The most common misconception about exports to Switzerland is that you must register for VAT there. You normally do not.
For a normal export, the place of supply is Sweden because transport to the buyer begins here. Your sale is therefore not a Swiss supply and does not make you liable for Swiss VAT. Import VAT is paid by whoever imports the goods there, normally your buyer.
Swiss registration is needed only in exceptional cases, for example if you act as the importer yourself or conduct business locally.
On the Swedish side, the export is VAT-exempt. You do not charge Swedish VAT, report the sale in box 36 of the VAT return and keep evidence that the goods have left the EU.
What is actually mandatory
Two things, both on the Swedish side.
- EORI number
- Your business needs one. Applications to Swedish Customs are free, and most are processed within an hour.
- Export declaration
- Submitted digitally to Swedish Customs before the goods leave the EU.
Always required
The declaration requires a commercial invoice, packing list and transport documents. They are not attached, but you must hold them and produce them if Swedish Customs asks. How the export process works.
Customs and VAT rules
When exporting to Switzerland, which is not an EU member, you need to consider customs and VAT rules that differ from EU rules. Four points to remember:
- All goods exported to Switzerland must clear customs. We help with the entire process, from documentation to contact with the customs authorities.
- Correct classification under the customs tariff is essential to avoid unnecessary costs and delays. We advise on commodity codes and rules of origin.
- Understanding and correctly using Incoterms is important for clarifying delivery terms and avoiding disputes.
- Exports are VAT-exempt in Sweden, and you normally do not need to register for VAT in Switzerland.
Confirmation of exit is also your VAT evidence
An export is not complete when the goods are loaded, but when their exit is confirmed. The export declaration’s confirmation proves that the goods have left the EU, allowing the sale to be VAT-exempt. Read about correcting or invalidating the declaration here.
Our service
We offer a complete service for businesses exporting to Switzerland.
- Advice tailored to your needs and goods.
- Help preparing and managing all necessary export documents.
- Complete customs clearance of the consignment.
- Help complying with laws and regulations to minimise export risks.
Why choose us as your customs broker?
- Experience
- We know the customs rules and processes, so your export is not held up by errors in the declaration.
- Tailored solutions
- We adapt our services to your goods and trade flows.
- Customer-focused service
- Fast, reliable support throughout the export process.
- Fewer errors
- A correct declaration from the start saves time and avoids delays at the border.
Four reasons
Read on
Moving to Switzerland yourself? Household goods follow different rules. Read about moving to Switzerland.
Frequently asked questions about exports to Switzerland
Do I need to register my business for VAT in Switzerland?
No, not normally. For a normal export, the place of supply is Sweden because transport to the buyer begins here. Your sale is therefore not a Swiss supply and does not make you liable for Swiss VAT.
Import VAT is paid by whoever imports the goods into Switzerland, normally your buyer. Registration is required only in exceptional cases, for example if you act as the importer yourself or conduct business locally in Switzerland.
Do I charge Swedish VAT?
No. Exports outside the EU are VAT-exempt in Sweden. Report the sale in box 36 of the VAT return and retain evidence that the goods have actually left the EU. This evidence is the export declaration’s confirmation of exit.
What are the main customs rules for exports to Switzerland?
Correct classification under the customs tariff, correctly completed customs clearance and compliance with the rules of origin. You also need the correct documentation and must follow the specific requirements for each type of goods.
Which documents are needed for customs clearance?
The most common are the commercial invoice, packing list, transport documents such as a consignment note, and possibly proof of origin depending on the goods and their origin.
In addition to the documents, two things are mandatory on the Swedish side: an EORI number for the business and a digital export declaration to Swedish Customs before the goods leave. The documents are not attached to the declaration, but you must hold them.
How do I ensure that the goods are classified correctly?
Correct classification requires careful analysis of the goods’ characteristics and use. We offer advice to ensure your goods are correctly classified, helping you avoid unnecessary duty and delays.
What are Incoterms and why do they matter?
Incoterms are standardised trade terms defining how responsibility for transport and insurance is divided between seller and buyer. They clarify delivery terms and help prevent disputes.
