Why export requires an integrated process
Selling goods or providing services to foreign customers is a concrete growth lever for many Swiss SMEs. However, exporting is not limited to issuing an invoice with a zero rate: it requires compliance with customs procedures, proof that goods have actually left Swiss customs territory, and accounting that clearly distinguishes exempt transactions from taxable ones.
In Switzerland, the export of goods is in principle exempt from value added tax (VAT), provided the business can demonstrate that the goods have left the national territory. For services, different rules apply regarding the place of supply: consulting invoiced to a German client does not necessarily follow the same rules as a physical shipment of machinery to France.
This guide covers the full process — from the customs declaration to VAT return closing — with references updated for 2026, designed for entrepreneurs, administrative managers and fiduciary firms assisting SMEs with international activities.
Export of goods vs provision of services abroad
The first step is to classify the transaction correctly: customs applies only to physical goods, while VAT on services follows the place-of-supply criterion set out in the Value Added Tax Act (VAT Act).
| Aspect | Export of goods | Provision of services abroad |
|---|---|---|
| VAT legal basis | Art. 23 VAT Act — exempt export with right to deduct input tax | Art. 8 para. 1 VAT Act — place of supply (B2B: recipient's place of business) |
| Customs declaration | Mandatory (e-dec or paper) for exit from customs territory | Not applicable — no physical movement of goods |
| VAT rate on invoice | 0% — with the note "exempt from tax, Art. 23 VAT Act" | Exempt if place of supply is abroad; otherwise Swiss rate applies |
| Proof for the FTA | Electronic assessment decision (IMe/MRN), shipping document, commercial invoice | Contract, invoice, proof of recipient's place of business (foreign UID/VAT number) |
| Main risk | Failure to prove exit → VAT correction at 8.1% or 2.6% | Incorrect determination of place of supply → undue taxation or omission |
| Typical ledger account | 3200 Exports (VAT-exempt) | 3210 Foreign services or 3200 depending on chart of accounts |
Customs declaration: the essential steps
The Federal Office for Customs and Border Security (FOCBS) requires that every commercial shipment of goods to a third country be accompanied by an export declaration. For most SMEs, the electronic e-dec channel is the standard tool.
1. Shipment preparation
Before dispatch, verify that the goods are correctly classified with the TARES tariff number (8 digits for Switzerland). The commercial invoice must show value, net and gross weight, country of destination, delivery terms (Incoterms) and complete details of the exporter and importer. For shipments to the EU, assess whether the customer can act as a registered importer or whether a customs representative is needed in the country of destination.
2. e-dec declaration (Export)
Via e-dec Export, the declarant (often the freight forwarder or carrier) transmits the declaration to the FOCBS. Upon authorisation of exit, the system generates an MRN (Movement Reference Number) and an electronic assessment decision (IMe) with a digital signature, which constitute customs proof of export. Retain these documents: they will link the invoice, the shipment and the VAT position in your accounting software.
3. Accompanying documents
Depending on the country of destination and the value, you may need a certificate of origin (EUR.1 or invoice declaration for countries with preferential agreements), a declaration of conformity or specific licences for goods subject to restrictions. A detailed packing list facilitates customs checks and accounting reconciliation between what was invoiced and what was shipped.
VAT treatment of goods exports
Art. 23 of the VAT Act provides for tax exemption on supplies of goods that are transported directly abroad. The exemption is not automatic: the company must prove to the FTA that the goods have actually left Swiss customs territory.
Conditions for exemption
- The goods must leave Swiss customs territory
- Delivery must take place directly abroad (or via an open customs warehouse or a bonded warehouse)
- Proof of export must be documented with an electronic assessment decision (IMe) or equivalent document
- The invoice must include the statutory exemption note
If proof is missing or unavailable
If the export cannot be substantiated with recognised means of proof, the transaction loses its character as an export for VAT purposes. The FTA may require payment of tax on the value of the supply at the applicable rate (8.1% standard, 2.6% reduced, 3.8% accommodation). The 90-day deadline applies only to sales in the tourist traffic (tax free), not to commercial B2B export.
In accounting, this results in a correction in the VAT return for the period concerned, with a possible debit note to the customer and potential default interest.
Deliveries to principals with a place of business abroad but with delivery in Switzerland (e.g. a German customer collecting goods from a warehouse in Zurich) are not exports: they are taxable supplies subject to Swiss VAT, except in particular cases of installation or assembly abroad.
Provision of services to foreign customers
For services, customs does not apply, but VAT rules are equally relevant. In a B2B context, the place of supply for many services coincides with the recipient's place of business (Art. 8 para. 1 VAT Act): consulting, software development, digital marketing or distance training invoiced to a company based in Germany are as a rule not taxable in Switzerland.
Important exceptions to monitor: services connected to immovable property (place = location of the property), services in the cultural, sporting, scientific or entertainment sector physically performed in Switzerland (Art. 8 para. 2 let. c VAT Act), and transport services (specific rules for place of supply). For B2C supplies to foreign private consumers, the place of supply may remain in Switzerland, making the transaction taxable at the Swiss rate.
If you provide B2C digital services to customers in the EU, you may need to register under the OSS (One-Stop Shop) scheme of the EU country of consumption — a distinct European obligation from Swiss export, but often relevant for SMEs selling online.
Correct invoicing for export transactions
An incomplete export invoice can compromise proof of exemption and create problems in a possible FTA audit. Here are the mandatory elements and those strongly recommended:
| Element | Goods (export) | Services (place abroad) |
|---|---|---|
| VAT note | "Exempt from tax, Art. 23 VAT Act" | "Supply with place abroad, Art. 8 para. 1 VAT Act" or equivalent wording |
| UID / VAT number | Swiss UID (CHE-XXX.XXX.XXX VAT) | Swiss UID + foreign customer UID/VAT number |
| Delivery address | Foreign address of the recipient | Recipient's place of business (for B2B) |
| Currency and Incoterms | Agreed currency; Incoterms (EXW, DAP, DDP, etc.) | Agreed currency; contractual reference |
| Customs reference | MRN number or shipment reference (recommended) | Not applicable |
Accounting in Accountex: typical entries
Orderly accounting separates export revenue from domestic revenue, facilitates completion of the VAT return (quarterly, semi-annual or annual) and allows each invoice to be reconciled with the corresponding customs proof.
Export sale of goods — CHF 50,000 (VAT-exempt)
Invoice issued to US customer, goods shipped with IMe/MRN obtained.
| Account | Description | Debit | Credit |
|---|---|---|---|
| 1100 | Trade receivables | 50,000 | — |
| 3200 | Export revenue (VAT-exempt) | — | 50,000 |
Input VAT on production, shipping and packaging costs remains fully deductible (Art. 28 VAT Act), as export is an exempt transaction with right to deduct input tax.
B2B service provision — CHF 12,000 (place of supply abroad)
IT consulting invoiced to customer based in Austria (valid UID ATU).
| Account | Description | Debit | Credit |
|---|---|---|---|
| 1100 | Trade receivables | 12,000 | — |
| 3210 | Foreign services revenue | — | 12,000 |
Note the customer's UID and legal basis (Art. 8 para. 1 VAT Act) in the notes field or linked document. In Accountex, use separate revenue categories to easily filter foreign transactions in the VAT report.
Correction — customs proof not obtained
Export invoice of CHF 20,000 (net, 0% VAT), IMe/MRN missing.
| Account | Description | Debit | Credit |
|---|---|---|---|
| 3200 | Reversal of export revenue | 20,000 | — |
| 3000 | Taxable revenue 8.1% | — | 20,000 |
| 2200 | VAT payable | — | 1,620 |
| 1100 | Trade receivables (VAT debit note) | 1,620 | — |
The correction must be reported in the VAT return for the period in which the non-compliance occurs. Document the cause internally (forwarder delay, e-dec error) for any disputes.
VAT return: where to report export
In the VAT return, turnover figures must be entered in the correct box to avoid double counting or omissions. Here is the most common mapping for exporting SMEs:
| Box | Content | Operational note |
|---|---|---|
| Figure 200 | Total turnover | Includes export and foreign services (exempt but counted) |
| Figure 220 | Exempt supplies Art. 23 (goods export) | Only deliveries with valid customs proof |
| Figure 221 | Supplies with place abroad (Art. 8 para. 1) | B2B supplies with place of supply abroad |
| Figure 303 | Tax due on taxable sales | Only transactions subject to Swiss rate — export excluded |
| Figure 400 | Input tax (input VAT) | Full deduction on costs related to export |
If you use the flat-rate method (Art. 37 VAT Act), check with your advisor whether export transactions are included in the calculation of total turnover and whether the method is still advantageous compared to the effective method, especially with high export volumes and significant input VAT.
Five common mistakes (and how to avoid them)
Invoicing at zero VAT without waiting for customs proof
The export invoice can be issued immediately at 0%, but exemption requires proof of exit from customs territory. Set up monitoring of shipments without IMe/MRN and follow up with the forwarder before the VAT return deadline for the period.
Confusing delivery in Switzerland with export
If the foreign customer collects the goods from a Swiss warehouse or has them delivered to an address in Switzerland, the transaction is taxable. Export requires physical exit from customs territory.
Applying Art. 23 VAT Act exemption to services
Art. 23 applies only to goods. Services follow Art. 8. Using the wrong note on the invoice signals a methodological error to FTA auditors.
Failing to document B2B place of supply
Retain the contract, correspondence and verification of the customer's foreign UID. Without proof of the recipient's place of business, the FTA may classify the supply as taxable in Switzerland.
Mixing export and domestic revenue in the same account
A single "Sales revenue" account complicates VAT reporting and customs reconciliation. Separate at least goods export, foreign services and domestic sales.
Operational checklist for every export transaction
- ✓TARES tariff classification verified and consistent with the description on the invoice
- ✓Invoice issued with exemption note, UID, foreign delivery address and Incoterms
- ✓e-dec declaration transmitted and IMe/MRN archived in the customer/shipment file
- ✓Accounting entry on export revenue account linked to the shipping document
- ✓Quarterly reconciliation: every item in figures 220/221 of the VAT return corresponds to invoices with valid proof
- ✓Document retention until the absolute limitation period expires (Art. 42 para. 6 and Art. 70 VAT Act), including shipping documents and certificates of origin
Integrating customs, VAT and accounting in a single workflow
Exporting from Switzerland gives SMEs access to broader markets with favourable VAT treatment, but zero tolerance on documentation requires rigorous internal processes. The customs declaration is not an isolated obligation of the carrier: it is the evidential basis that supports VAT exemption on the invoice and in the accounts.
With Accountex you can structure dedicated revenue accounts, link each invoice to the corresponding MRN and generate reports for completing the VAT return without manual end-of-quarter reconciliations. For recurring export flows, consider integration with your e-dec forwarder and the definition of preconfigured invoice templates for each destination market.
For complex situations — temporary export, passive processing, triangulation with EU countries or dual-use goods subject to licensing — consult your fiduciary or a customs specialist before standardising accounting entries.