Accounting for Amazon sellers in Switzerland — FBA, VAT & Swiss compliance

If Amazon stores your FBA stock in a Swiss fulfilment centre, you have an immediate Swiss VAT obligation regardless of your revenue. If you ship FBM from abroad to Swiss private customers, you must register once your annual Swiss revenue exceeds CHF 100'000. We assess your specific situation for free.

Amazon collects and remits Swiss VAT on behalf of sellers for certain transactions under the marketplace facilitator rules — but this does not apply to all situations. If you have FBA inventory in Switzerland, you still need your own MWST registration. We clarify exactly what Amazon handles and what you must manage yourself.

Amazon settlement reports include gross sales, FBA fees, advertising costs, refunds, and currency conversions. We reconcile each settlement to CHF, book every line item correctly, and ensure your Swiss accounts reflect the true picture. We use Bexio or A2X for automated reconciliation.

ESTV expects full reconciliation between your Swiss MWST returns and your Amazon Seller Central reports. We maintain a complete audit trail — settlement reports, CHF conversion records, input tax documentation, and inventory records — so you are prepared for any ESTV query.

Yes. FBA storage and fulfilment fees, Amazon advertising spend (Sponsored Products, Sponsored Brands), platform fees, and software subscriptions used for your Amazon business are all deductible as business expenses against Swiss corporate income tax. We ensure all deductions are correctly claimed in your annual tax return.