Identification Numbers for E-Commerce Companies in Switzerland

Depending on storage locations, import processes, product types, and business models, several identification numbers may be required when selling goods to Switzerland.

Value-Added Tax – Registration When Taxable Transactions Occur in Switzerland

Companies require a VAT registration as soon as taxable transactions are carried out in Switzerland or when the statutory turnover thresholds are exceeded.

VAT Identification Number

General designation: VAT identification number
Country-specific designation in Switzerland: VAT number MWST
Relevance: Required when taxable transactions are carried out in Switzerland or when foreign companies exceed the statutory threshold for VAT liability.
Example: Shipping goods from an EU warehouse directly to customers in Switzerland.
Relationships: Required for submitting VAT returns and for the tax treatment of transactions with business partners in Switzerland.
Example format: CHE-123.456.789 MWST

Customs – Identification for Imports and Exports Involving Switzerland

When trading with Switzerland, companies must be clearly identified for customs procedures.

EORI Number

General designation: EORI number
Country-specific designation: EORI Number (EU system)
Relevance: Required when goods are exported from the European Union to Switzerland and companies submit their own customs declarations.
Example: Export of goods from Germany to customers in Switzerland using an export declaration.
Relationships: Used in the European Union customs system and may be connected with VAT registration.
Example format: DE123456789000

Excise Duty – Registration Obligation for Excise Goods

Certain goods such as alcohol, tobacco products, or mineral oil products are subject to additional tax regulations and registrations.

Excise Registration

General designation: excise registration
Country-specific designation in Switzerland: authorisations or registrations with the Federal Office for Customs and Border Security (BAZG)
Relevance: Required when excise goods are produced, stored, or placed on the market in Switzerland.
Example: Import or sale of alcoholic beverages in Switzerland.
Relationships: May require additional authorisations or special tax procedures issued by customs authorities.

Packaging – Producer Responsibility for Packaging Waste

In Switzerland, certain packaging obligations exist within sector-based recycling systems or voluntary take-back schemes.

Packaging Take-Back Obligations

Relevance: Typical e-commerce companies generally do not receive a central government-issued registration number for packaging in Switzerland, but industry recycling schemes and disposal systems may still be relevant.
Relationships: Obligations may arise through industry agreements or environmental regulations.

Waste Electrical and Electronic Equipment – Registration When Electrical Devices Are Placed on the Market

When electrical or electronic devices are sold in Switzerland, extended producer responsibility obligations apply for the disposal of waste equipment.

Manufacturer Registration for Electrical Equipment

General designation: WEEE registration
Country-specific designation in Switzerland: participation in an authorised take-back system under the Ordinance on the Return, the Taking Back and the Disposal of Electrical and Electronic Equipment (VREG)
Relevance: Required when electrical or electronic devices are placed on the Swiss market.
Example: Sale of household appliances or consumer electronics to customers in Switzerland.
Relationships: May apply in addition to obligations related to batteries.

Electrical Batteries – Producer Responsibility for Batteries

Batteries and products containing integrated batteries are also subject to specific disposal and financing obligations in Switzerland.

Battery Obligations

General designation: financing obligation for battery recycling
Country-specific designation in Switzerland: advance disposal fee VEG under the Swiss Batteries Ordinance.
Relevance: Required when batteries or devices containing integrated batteries are sold in Switzerland.
Example: Sale of electronic devices with integrated lithium batteries.
Relationships: May apply in addition to participation in take-back systems for electrical equipment.

Invoicing – Obligation to Use Statutory Identification Numbers Correctly

Invoices must display statutory identification numbers correctly so that tax obligations can be fulfilled and verified.

Mandatory Information on Invoices

Relevance: In practice, the VAT number is regularly indicated for taxable transactions.
Relationships: Incorrect invoicing may affect VAT compliance and accounting accuracy.

Accounting – Systematic Processing of All Registrations and Identification Numbers

All registrations must be processed correctly in accounting and ERP systems to ensure consistent tax reporting.

Proper Accounting Processing

Relevance: Correct processing of VAT numbers and customs identifiers.
Relationships: Differences between ERP systems, customs declarations, and tax reports increase the risk of audits.

Data Protection – Organisational Obligations When Processing Personal Data

E-commerce companies regularly process personal data of customers and must therefore comply with the requirements of the Swiss Federal Act on Data Protection.

Data Protection Obligations

Supervisory authority: Federal Data Protection and Information Commissioner (FDPIC)
Relevance: Typical e-commerce companies do not receive a separate economic identification number for data protection compliance, but extensive organisational obligations apply under Swiss data protection law.

Digital Identity – Access Requirements for Electronic Government Procedures

Electronic administrative portals are used for tax and administrative procedures in Switzerland.

Electronic Administrative Access

Relevance: No separate economic identification number exists for digital access, but electronic access to government portals is required to carry out tax and administrative procedures.
Relationships: Electronic procedures generally require identification of the company.

Anti-Money Laundering – Relevance Depending on the Business and Payment Model

For typical goods-based e-commerce companies, there are generally no dedicated registration numbers related to anti-money laundering obligations, but requirements may arise depending on specific payment or financial models.

Anti-Money Laundering Obligations

Relevance: No dedicated registration number exists for typical goods-based e-commerce companies, but obligations may arise depending on the financial or payment structure of the business model.
Supervisory authority: Money Laundering Reporting Office Switzerland (MROS).

Creating Transparency About Registration Requirements

Identification numbers form part of a broader compliance structure and should always be considered in the context of the respective business model. If there are questions regarding registration obligations or the classification of specific requirements, DutyPay provides support for companies operating in the Swiss market.