Tax Free Shopping FR


Value Added Tax (VAT)

VAT exemption at source for diplomatic missions and career consular posts

Principle

VAT relief, where the relevant right exists, is achieved by way of exemption at source and, exceptionally, by way of refund.

Pursuant to Article 107, paragraph 1, letter a of the Federal Act on Value Added Tax of 2 June 2009 and Articles 143 to 150 of the Ordinance on Value Added Tax of 27 November 2009, the following beneficiary institutions are entitled to VAT relief for supplies of goods and services made within Swiss territory, provided that they are intended exclusively for their official use:

Diplomatic missions and career consular posts are entitled to VAT relief for deliveries of goods and services made within Swiss territory, provided that they are exclusively for their personal use, the following beneficiaries:

  • Heads of diplomatic missions and members of diplomatic staff (holders of type B and C legitimation cards)
  • Career consular post heads and career consular officials (holders of type K legitimation cards with pink/black stripe, KB and KC)
  • their family members admitted under family reunification and benefiting from the same status as the main holder (with a type B, C, K legitimation card with pink/black stripe, KB, KC or with a Ci permit obtained in exchange for a type B, C and K legitimation card with pink/black stripe, KB or KC)

The following are not entitled to VAT relief:

  • staff members with a type D, E, F, H, K blue/black stripe, K purple/black stripe and K white stripe, KD, KE and KH legitimation card.
  • staff members of Swiss nationality
  • staff members with permanent residence in Switzerland (holders of a residence or settlement permit – permit B or C)

Procedure to benefit from VAT relief when making a purchase on our website:

  1. You must be located in the canton of Geneva (if you are located in another canton please contact us via this form ).
  2. You must choose the payment method: payment on delivery (cash or credit/debit card).
  3. You will need to have the following documents ready at the time of delivery:

  • For beneficiary institutions (diplomatic missions and career consular posts): Form A

For any invoice of CHF 100 or more (including VAT), the institution must present us with Form A upon delivery, duly completed and bearing the institution's official seal and the signature of an authorized person. The VAT refund will then be processed through withholding tax.

The buyer must be able to prove that they are acting on behalf of an institution. In the case of direct purchases in stores, it is strongly recommended that the buyer be in possession of specific authorization from the institution.

  • For eligible individuals: Formula B

For any invoice of CHF 100 or more (including VAT), the recipient must present us, upon delivery, with Form B, duly completed and signed, bearing the official seal of their employing institution and the signature of an authorized person. The VAT refund will then be processed at source.


The website of the Federal Tax Administration (Main VAT Division) contains additional information, for example, specimens of VAT forms and legitimation cards for persons benefiting from VAT exemption.


Any other questions?

We are of course always at your disposal for any questions of a Bacchic nature.

Consult our FAQs