Vintro Pro
NL · FR · EN
Vintro Pro
NL · FR · EN
No. Switzerland is a third country, and Liechtenstein falls under Swiss VAT.
No. Switzerland is not an EU member and is not part of the customs union. Liechtenstein and the German village of Büsingen fall under Swiss VAT. If you sell a piece to Geneva or Vaduz, that is an export: exempt from VAT, also under the margin scheme. If you buy there, it is an import: a customs declaration and import VAT.
Switzerland: outside the EU
Liechtenstein and the German village of Büsingen fall under Swiss VAT.
On a sale you invoice without VAT, on one condition: you can show that the piece left the EU. Keep the export evidence with the piece. Without it, the VAT stays due.
On a purchase, your Swiss seller's margin scheme does not come with the piece. A piece you import yourself does not automatically fall under your margin scheme: here is how it works for the UK, and Switzerland works the same way.
This holds the same way in Belgium, the Netherlands and France: the export exemption comes from the European VAT directive. For a British dealer, Switzerland is abroad too: exports are zero-rated.
Crossing the border with Switzerland
Sale to Geneva or Vaduz
ExportInvoice without VAT, also under the margin scheme. Keep the export evidence.Purchase in Switzerland
ImportA customs declaration and import VAT. Your seller's margin scheme does not come with the piece.Without export evidence the VAT stays due. The same in Belgium, the Netherlands and France; a British dealer zero-rates the export.
On the customs value, plus duties and incidental costs. The customs value is as a rule the purchase value with transport and insurance up to the EU border. On top of that come any customs duties, and incidental costs such as transport, insurance and commission up to the first destination in Belgium (VAT Directive, articles 85 and 86). Calculate on the purchase price alone and your VAT comes out too low — which only shows at your customs agent's statement.
No. Norway is part of the European Economic Area, but not of the EU. The EEA Agreement does not cover the customs union or taxation. For VAT, Norway is therefore a third country. A sale to Oslo is an export, exempt from VAT. A purchase in Bergen is an import, with import VAT.
Vintro Pro keeps, per piece, what you paid, when, and where it came from. Your stock list and your margin VAT build themselves while you work.
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