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Delivery Threshold
A revenue threshold in international e-commerce that, when exceeded, requires a company to register for VAT in the destination country. Note: In Switzerland, the delivery threshold has been replaced by the "place of supply" principle.
Real-World Example for SURS Customers
Previously, there was a delivery threshold of CHF 100,000. Today, any business with a global revenue of over CHF 100,000 that delivers to Swiss customers is liable for Swiss VAT from the very first franc. SURS educates merchants on this important regulation.
Related Terms
Surs AG - Warehouse
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Surs AG - Billing
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8108 Dällikon
Switzerland
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