---
title: "Selling into the EU from a Swiss Shopify store"
description: "Sell to EU customers from your Swiss Shopify store as DDP via IOSS for parcels under EUR 150 and reverse charge for B2B orders. One border decides the cost."
date: 2026-09-10
lastUpdated: 2026-09-10
author: "Lukas Brunner"
url: https://swissecomguides.com/selling-to-eu-from-switzerland/
site: "Swiss Ecom Guides (swissecomguides.com)"
language: en
---

# Selling into the EU from a Swiss Shopify store

![An abstract e-commerce workspace with a laptop, shipping boxes and a coffee cup, styled with clean editorial composition](https://swissecomguides.com/images/selling-to-eu-from-switzerland-cover-1200.webp)

> **The short version:** Sell to EU customers from your Swiss Shopify store as DDP via IOSS for B2C parcels up to EUR 150, and on reverse-charge invoices for B2B orders. Both routes keep you out of 27 national VAT registers. The EU removed the EUR 22 VAT exemption for small consignments. Now, all goods imported into the EU are subject to VAT, according to the European Commission (2021). From 1 July 2026, a temporary flat customs duty of EUR 3 per item applies to low-value consignments up to EUR 150 imported from outside the EU. This applies until 1 July 2028. For parcels above EUR 150, when you use an EU warehouse, or when you sell digital services, stop and check local rules. Your store runs on Shopify, but the sale happens at the Swiss customs border.

Most Shopify advice for cross-border selling was written for merchants already inside the EU single market. Switzerland is not in it. That one fact changes how you handle VAT on an outbound parcel. It also changes who files the customs declaration and who pays when a buyer refuses a charge at the door. If you are still setting up, our [Shopify Switzerland: set up your store](https://swissecomguides.com/shopify-switzerland-setup-guide/) guide covers the basics first. [What is Shopify, and does it work in Switzerland?](https://swissecomguides.com/what-is-shopify-switzerland/) answers the broader platform question.

Heads up: this guide uses Shopify affiliate links. Sign up through one and we are paid a commission, and you pay exactly the same as you would otherwise.

Shopify plans, pricing and features change; always verify the current details on shopify.com before deciding.

The border is not an obstacle. It is a sorting mechanism. Every EU order falls into one of two routes before you touch a Shopify setting, and the rest of this guide walks through both.

## Table of contents

- [One customs border, not 27 VAT registrations](#one-customs-border-not-27-vat-registrations)
- [Three delivery routes for selling to the EU from Switzerland](#three-delivery-routes-for-selling-to-the-eu-from-switzerland)
- [Registering for IOSS as a Swiss seller](#registering-for-ioss-as-a-swiss-seller)
- [What your export declaration and commercial invoice must show](#what-your-export-declaration-and-commercial-invoice-must-show)
- [Making DDP the default at Shopify checkout for EU sales](#making-ddp-the-default-at-shopify-checkout-for-eu-sales)
- [Reverse charge is the B2B route](#reverse-charge-is-the-b2b-route)
- [When the border rules stop applying](#when-the-border-rules-stop-applying)
- [The Swiss tax office wants your export proof in 2026](#the-swiss-tax-office-wants-your-export-proof-in-2026)
- [Frequently asked questions](#frequently-asked-questions)
- [Sources](#sources)

## One customs border, not 27 VAT registrations
The sale does not happen at your customer's door. It happens at the Swiss customs border. That is where you separate Swiss export zero-rating from EU import VAT, and it is where the rest of this guide sorts orders into two routes.

Switzerland is not an EU member. Every parcel leaving the country for an EU destination is an export. The Swiss side zero-rates the sale, provided you keep proof the goods left. The EU side charges import VAT and, above certain thresholds, customs duty. Who pays those charges, and who files the paperwork, depends on the route you choose.

The good news: you do not need to register for VAT in 27 member states. The European Commission's One Stop Shop lets online sellers register in one EU member state. This cuts VAT red tape by up to 95%, according to the Commission (2021). For a Swiss seller, the practical decision is simpler than it looks. Sort by parcel value and buyer type, then default to DDP.

## Three delivery routes for selling to the EU from Switzerland
Pick the route before you open Shopify settings. The sorting works on two questions: is the buyer a business or a consumer, and is the parcel value under or over EUR 150?

| Route | When it applies | Who handles customs | What the customer pays | Your compliance task |
|---|---|---|---|---|
| DDP via IOSS | B2C parcels, goods value up to EUR 150 | Your carrier, using your IOSS number | One all-in price at checkout; no surprise bill | Register for IOSS with an EU intermediary; remit VAT monthly |
| Carrier-cleared DDP | B2C parcels, goods value above EUR 150 | Your carrier files full import declaration | All-in price; duties calculated per HS code | Provide HS codes and accurate values; no IOSS on the duty portion |
| Reverse charge (B2B) | EU business buyer with valid EU VAT number | The buyer's business handles import | Ex-VAT invoice price; buyer self-accounts import VAT | Verify VAT number on VIES; state reverse charge on invoice |

The Import One Stop Shop, or IOSS, lets a non-EU seller declare and pay VAT on distance sales of imported goods, according to the European Commission (2021). It covers consignments not exceeding EUR 150. The EU removed the old EUR 22 VAT exemption for small consignments, so all goods imported into the EU are now subject to VAT. From 1 July 2026, a temporary flat customs duty of EUR 3 per item applies to low-value consignments up to EUR 150 imported from outside the EU. This is according to the Commission (2028). That flat duty runs until 1 July 2028, after which normal customs duties apply.

In 2025, almost 5.9 billion low-value items were shipped directly from third countries to consumers in the EU without paying customs duties, the same Commission report notes. EU inspections that year found over 60% of checked low-value e-commerce products failed EU standards. Product identifiers become mandatory for distance sales imports from 1 November 2026, and can be declared voluntarily from 1 July 2026.

> **Our take:** Default to DDP via IOSS for every B2C parcel under EUR 150 and reverse charge for every B2B order. The only Swiss Shopify seller who needs a national VAT registration in an EU member state is one who stores goods there. This also applies if they regularly sell above the EUR 150 parcel threshold or sell digital services. For everyone else, the border is the decision point, and the carrier is the customs agent.

**Our suggested EU order-sorting checklist:**

- Is the buyer a business with a valid EU VAT number? Reverse charge. Zero-rate the sale, verify on VIES, state "reverse charge" on the invoice.
- Is the buyer a consumer, and is the parcel value EUR 150 or less? DDP via IOSS. Collect VAT at checkout, remit monthly via your intermediary.
- Is the buyer a consumer, and is the parcel value above EUR 150? Carrier-cleared DDP. Collect duties and VAT at checkout via Shopify Markets.
- Are you storing goods in an EU warehouse? Stop. You may need an OSS registration in that member state.
- Are you selling digital services to EU consumers? Stop. Check the Non-Union OSS rules for your service type.

## Registering for IOSS as a Swiss seller
One IOSS number covers all 27 EU member states. You register in a single member state, and that tax authority forwards the VAT to the destination country. The European Commission (2021) states that the scheme simplifies declaration and payment of VAT. This applies to businesses selling distance sales of goods and electronic services from outside the EU to EU consumers.

As a non-EU seller, you cannot register directly. You need an EU-based intermediary, often called a fiscal representative, who holds the IOSS number on your behalf and is jointly liable for the VAT. Several providers offer this service. The Commission does not publish a list of approved intermediaries, so you choose one the way you choose an accountant.

You do not need your own EU EORI number if your carrier files the customs declaration. Most carriers that handle Swiss-to-EU parcels offer this as part of their DDP service. Your IOSS number goes on the customs declaration, and the carrier handles the rest.

The EU-wide threshold for distance sales of goods within the EU is EUR 10,000, according to the Commission (2021). That threshold applies to sellers already inside the EU. As a Swiss seller shipping from Switzerland, your sales are distance sales of imported goods. These fall under the IOSS regime up to EUR 150, not the intra-EU OSS threshold.

Keep your IOSS VAT records for ten years. The intermediary files a single monthly VAT return covering all EU destinations. You pay the VAT you collected at checkout to the intermediary, and the intermediary pays the member state.

## What your export declaration and commercial invoice must show
The export side is Swiss. The Federal Office for Customs and Border Security (FOCBS/BAZG) runs the e-dec system for exports. You or your carrier file an export declaration before the goods leave Switzerland. That declaration is your proof of export, and without it you cannot zero-rate the sale for MWST/TVA.

For small consignments, FOCBS offers e-dec Easy, a simplified declaration that applies when a consignment's VAT value does not exceed CHF 1,000. To use e-dec Easy, the consignment's gross mass must not exceed 1,000 kg and import duties without VAT must not exceed CHF 5, according to FOCBS. Most single-parcel e-commerce exports from Switzerland qualify.

Your commercial invoice needs certain fields to clear EU customs. It must show the seller's name and address, the buyer's name and address, a clear product description, and the TARIC commodity code. It must also show the country of origin, the value of each item, the currency, the Incoterm, and the gross and net weight. Missing or vague descriptions cause delays. The Commission's finding that over 60% of checked low-value products failed EU standards in 2025 is a signal that customs authorities are scrutinising these declarations more closely.

The TARIC code determines the duty rate. Get it wrong and the carrier charges the wrong amount, or the parcel sits in customs. You can look up TARIC codes on the European Commission's TARIC database. The code is your responsibility, not the carrier's, though carriers often help if you ask.

Keep the proof of export. The Federal Tax Administration (ESTV/AFC) requires it to justify zero-rating. A customs stamp, an electronic export confirmation, or a carrier's proof of exit all work. Without it, the sale is treated as domestic and taxed at the Swiss rate.

## Making DDP the default at Shopify checkout for EU sales
Shopify Markets lets you collect duties and taxes at checkout for international orders. This is where the route you chose becomes a checkout experience. Our [How to charge MWST on your Shopify store](https://swissecomguides.com/charge-mwst-on-shopify/) guide covers the Swiss side of tax settings.

Turn on duties and taxes collection in Shopify Markets for the EU regions you ship to. Shopify calculates import VAT and duties based on the product's HS code and the destination country's rates. The customer sees one all-in total at checkout, and no surprise bill at the door. [Shopify](https://shopify.pxf.io/WOzLvA?subId1=swissecomguides.com&u=https%3A%2F%2Fwww.shopify.com%2Fch%2Fpricing) lists its plan prices on its Swiss pricing page, checked on 26 August 2026, but duties-and-taxes feature availability depends on your plan. Check the current feature matrix there.

Where Shopify cannot quote a duty or tax amount, do not let the order go through as DAP. The right move is a DDP carrier service that calculates and collects the charges on your behalf. If you use Shopify Payments, our [Shopify Payments in Switzerland](https://swissecomguides.com/shopify-payments-switzerland/) guide covers what you need for the Swiss side. Use our [Shopify fee calculator](https://swissecomguides.com/tools/shopify-fee-calculator/) to see what you keep per sale.

Here are the steps to set up DDP at checkout:

1. Open Shopify Markets in your admin and add the EU regions you ship to.
2. Turn on duties and taxes collection at checkout for those regions.
3. Set your product prices tax-inclusive for EU destinations, or let Shopify add them at checkout.
4. Assign the correct HS code to every product in your catalog.
5. Configure your carrier service to file customs declarations using your IOSS number for parcels under EUR 150.
6. Place a test order to an EU address and confirm the customer sees one all-in total with no separate customs line.

If you also accept TWINT, our [TWINT at a Shopify checkout: what is verified](https://swissecomguides.com/twint-shopify-checkout/) guide covers what works and what does not.

## Reverse charge is the B2B route
When an EU business buys from your Swiss Shopify store, the sale can go through reverse charge. You zero-rate the MWST/TVA on the export, and the buyer self-accounts the import VAT in their own EU member state. No IOSS, no intermediary, no monthly EU VAT return.

One condition: the buyer must have a valid EU VAT number. You verify it on VIES, the EU's VAT Information Exchange System, before you zero-rate the sale. If the number is invalid or you skip the check, you owe the VAT.

State "reverse charge" on the invoice. Include the buyer's VAT number, your Swiss VAT number if you have one, and a reference to the relevant EU directive article. The invoice is the record that would stand up to both a Swiss and an EU audit.

Keep the VIES verification screenshot or timestamp. If the buyer's number is later invalidated, the verification record is your defence. Without it, you may have to pay the VAT yourself.

This route works for goods of any value. There is no EUR 150 ceiling on reverse charge. The threshold only applies to the IOSS route for B2C parcels.

## When the border rules stop applying
The two routes cover most Swiss-to-EU orders. Four situations break them.

First, goods above EUR 150 sold to a consumer. IOSS does not apply. You still default to DDP, but the carrier files a full import declaration with duties calculated per HS code. The EUR 3 flat duty does not apply above EUR 150.

Second, digital services sold to EU consumers. The Non-Union OSS scheme handles these, not IOSS. You register in one EU member state and declare the VAT on electronic services, telecommunications, and broadcasting. The EU VAT Directive requires a standard VAT rate of at least 15% and sets no maximum, according to the Commission. EU countries may apply up to two reduced rates as low as 5% in up to 24 categories, so the rate depends on the service and the country.

Third, EU warehousing. If you store goods in an EU fulfilment centre, you are making domestic sales inside the EU. The intra-EU OSS threshold of EUR 10,000 applies, and you may need a VAT registration in the country where the warehouse sits.

Fourth, excise goods. Alcohol, tobacco, and mineral oils follow separate rules in every EU member state. IOSS does not cover them. Get specialist advice before you ship.

## The Swiss tax office wants your export proof in 2026
The Swiss side of the sale is zero-rated, but only if you prove the goods left. The Federal Tax Administration (ESTV/AFC) sets the standard rate of MWST/TVA at 8.1%. According to the [FTA](https://www.estv.admin.ch/estv/en/home.html), there is a reduced rate of 2.6% and a special accommodation rate of 3.8%. Exports are zero-rated, so the 8.1% does not apply to goods that leave Switzerland for an EU buyer.

Since 1 January 2018, companies are liable for Swiss value added tax once their worldwide turnover reaches CHF 100,000 a year. This applies to taxable or zero-rated supplies, according to the [FTA (2018)](https://www.estv.admin.ch/estv/en/home.html). Below that, turnover is exempt unless the business opts in. If you are below the threshold, you do not charge MWST/TVA, but you also cannot reclaim input VAT on your purchases. Our [What does Shopify cost in Switzerland?](https://swissecomguides.com/shopify-cost-switzerland/) guide covers the broader cost picture.

The QR-invoice is a Swiss domestic payment instrument. It has no role on an EU export invoice. Do not add it to invoices going to EU customers; it confuses customs and adds nothing.

Keep your export proof for ten years. The FTA can ask for it during an audit, and without it the zero-rating fails. The sale reverts to a domestic Swiss transaction, and you owe 8.1% MWST/TVA on it.

## Frequently asked questions
### Do I need an EU EORI number to sell from Switzerland to the EU?

Not if your carrier files the customs declaration on your behalf, which most DDP carriers do. Your IOSS number goes on the declaration, and the carrier handles the customs process. You only need your own EU EORI if you plan to file customs declarations yourself or operate an EU warehouse.

### What are the exact Swiss VAT rates for 2026?

The Federal Tax Administration sets the standard MWST/TVA rate at 8.1%, the reduced rate at 2.6%, and a special rate of 3.8% for accommodation services. These rates have been in force since 1 January 2024 and apply through 2026. Exports are zero-rated regardless of which rate would otherwise apply to the goods.

### How do I set up DDP at Shopify checkout so EU customers pay all duties and VAT upfront?

Open Shopify Markets, add your EU shipping zones, and enable duties and taxes collection. Assign an HS code to every product. Shopify then calculates import VAT and duties at checkout based on the destination country's rates and your product's HS code. If Shopify cannot quote a rate for a specific product-country pair, use a DDP carrier service instead of letting the order pass as DAP.

### What are the customs duty rates for my specific product when shipping from Switzerland to the EU?

Duty rates depend on the TARIC commodity code and the product's country of origin. From 1 July 2026, a flat EUR 3 per item applies to consignments up to EUR 150, replacing the previous duty-free treatment. Above EUR 150, normal customs duties apply, and you look up the rate for your HS code on the European Commission's TARIC database. Switzerland's EFTA membership does not give duty-free access for goods that originate outside Switzerland.

### What is the VAT registration threshold for a Swiss seller in each EU country?

There is no per-country threshold for a Swiss seller using IOSS. One IOSS registration covers all 27 member states for B2C parcels up to EUR 150. If you store goods in an EU warehouse, the intra-EU OSS threshold of EUR 10,000 applies across all member states combined. After this, you register in the country where you store the goods. For digital services, the Non-Union OSS has no threshold; you register from the first euro of sales to EU consumers.

## Sources
1. Federal Tax Administration (FTA), "VAT liability – foreign companies". https://www.estv.admin.ch/en/vat-liability-foreign-companies — checked on 26 August 2026
2. Federal Tax Administration (FTA), "Swiss VAT rates". https://www.estv.admin.ch/en/vat-rates-switzerland — checked on 26 August 2026
3. Federal Office for Customs and Border Security (FOCBS), "Simplified customs declaration for small consignments using the ACee procedure". https://www.bazg.admin.ch/en/simplified-customs-declaration-small-consignments — checked on 26 August 2026
4. European Commission – Directorate-General for Taxation and Customs Union, "VAT e-Commerce – One Stop Shop". https://vat-one-stop-shop.ec.europa.eu/index_en — checked on 26 August 2026
5. European Commission – Directorate-General for Taxation and Customs Union, "Guidance and legal text on temporary flat fee on low-value imports which will apply until 1 July 2028". https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en — checked on 26 August 2026
6. European Commission – Directorate-General for Taxation and Customs Union, "VAT Rates". https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/vat-rates_en — checked on 26 August 2026