--- title: "International Trade & VAT" url: https://www.ibani.com/en/guides/business-switzerland-import-export-trade lang: en date_modified: 2026-09-30 --- # International Trade & VAT Understanding Swiss VAT (MWST) for import/export. Invoicing in foreign currencies and managing financial logistics flows. This section is for Swiss SMEs that buy or sell outside Switzerland: invoicing services to customers in the European Union, paying foreign suppliers, trading goods managed from Switzerland. It answers three questions: which VAT applies, how much an international payment costs and where the legal risk of a trading transaction lies. On VAT, [the guide to B2B invoicing between Switzerland and the EU](https://www.ibani.com/en/guides/cross-border-b2b-invoicing-switzerland-eu) explains that a business-to-business service is deemed to be supplied where the customer has its seat (Art. 8 para. 1 VAT Act): a Swiss SME therefore invoices its EU customer without Swiss VAT. Conversely, a Swiss company that buys services abroad declares the acquisition tax if it is registered for VAT or if its purchases of such services exceed CHF 10,000 per calendar year (Art. 45 para. 2 VAT Act). On payments, [the guide to paying foreign suppliers](https://www.ibani.com/en/guides/optimize-foreign-supplier-payments-sme) compares the SEPA and SWIFT rails (the latter takes 1 to 5 days and charges fixed fees per transaction), and points out that a bank's exchange margin is usually built into the rate rather than shown separately. Finally, [the guide to international trading via Singapore](https://www.ibani.com/en/guides/international-trading-singapore-legal-framework) shows why the bill of lading, a negotiable document of title that represents the goods, carries most of the legal risk of a transaction. ## Guides on this topic [![B2B Invoicing Switzerland - EU: VAT, Accounting and FX (2026)](https://www.ibani.com/images/ibani-facturation-b2b-suisse-ue.jpg)](https://www.ibani.com/en/guides/cross-border-b2b-invoicing-switzerland-eu) ### [B2B Invoicing Switzerland - EU: VAT, Accounting and FX (2026)](https://www.ibani.com/en/guides/cross-border-b2b-invoicing-switzerland-eu) 2026 expert guide on cross-border invoicing between Switzerland and Europe. VAT rules, accounting entries, foreign exchange risk, and collection solutions. [Read article](https://www.ibani.com/en/guides/cross-border-b2b-invoicing-switzerland-eu) Updated on: 30 September 2026 [![International Trading via Singapore: the Legal Rules | ibani](https://www.ibani.com/images/negoce-international-singapour-cadre-juridique.png)](https://www.ibani.com/en/guides/international-trading-singapore-legal-framework) ### [International Trading via Singapore: the Legal Rules | ibani](https://www.ibani.com/en/guides/international-trading-singapore-legal-framework) Trading via Singapore: bills of lading, uncapped letters of indemnity, electronic title recognised since 2021, and the Swiss rules that still apply. [Read article](https://www.ibani.com/en/guides/international-trading-singapore-legal-framework) Updated on: 30 September 2026 [![Paying Foreign Suppliers 2026: Swiss SME Guide | ibani](https://www.ibani.com/images/paiement-fournisseurs-etrangers.png)](https://www.ibani.com/en/guides/optimize-foreign-supplier-payments-sme) ### [Paying Foreign Suppliers 2026: Swiss SME Guide | ibani](https://www.ibani.com/en/guides/optimize-foreign-supplier-payments-sme) Bank spread, SWIFT fees, SEPA vs SWIFT: the complete guide to cutting the cost of paying your suppliers in EUR, USD or GBP from your Swiss SME in 2026. [Read article](https://www.ibani.com/en/guides/optimize-foreign-supplier-payments-sme) Updated on: 30 September 2026 ## Convert your currencies Compare and convert your currencies at the real market rate, plus a margin of 0.40% to 0.15% depending on the amount. [Open the converter](https://www.ibani.com/en/currency-converter)