As of January 1, 2019 Customs change Switzerland

As of January 1, 2019, new VAT legislation will apply in Switzerland. This is especially important for companies that sell to Swiss consumers.

If a foreign selling entity generates an annual turnover of more than CHF 100,000 with sales to Swiss consumers (B2C), this entity must register for VAT payment in Switzerland. The entity can use the services of a tax representative for this.

More information can be found in these resources:

Versandhandel.pdf
Mail order trade as of 1st January 2019