Tax-free shopping
Value-added tax (VAT)
Value-added tax (VAT) rebate at source for diplomatic missions and career consular posts
Principle
VAT relief, where the relevant right exists, is granted by exemption at source and, in exceptional cases, by refund.
Pursuant to article 107, paragraph 1, letter a of the Federal Law governing value-added tax of June 2, 2009 and pursuant to articles 143 to 150 of the Ordinance governing value-added tax of November 27, 2009, the following beneficiary institutions are entitled to VAT relief for supplies of goods and services made on Swiss territory, provided that they are intended exclusively for their official use:
Diplomatic missions and career consular posts are entitled to VAT relief for supplies of goods and services made on Swiss territory, provided 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 heads of consular posts and career consular officials (holders of K with pink/black stripe, KB and KC legitimation cards)
- family members admitted for family reunification purposes and enjoying the same status as the principal holder (with a B, C, K with pink/black stripe, KB, KC legitimation card or with a Ci permit obtained in exchange for a B, C and K with pink/black stripe, KB or KC legitimation card)
Not entitled to VAT rebate:
- staff members with D, E, F, H, K with blue/black stripe, K with violet/black stripe and K with white stripe, KD, KE and KH legitimation cards.
- Swiss staff members
- staff with permanent residence in Switzerland (holders of a residence or settlement permit – permit B or C)
Procedure to benefit from VAT rebate when purchasing on our website:
- You must be located in the canton of Geneva (if you are located in another canton, please contact us via this form).
- You must choose the method of payment: payment on delivery (cash or credit/debit card).
- You must have the following documents ready at the time of delivery:
For beneficiary institutions (diplomatic missions and career consular posts) : Formula A
For all invoices of CHF 100 or more (including VAT), the institution must present us with Form A, duly completed and bearing the institution’s official seal and the signature of the authorized person. VAT is then deducted at source.
The buyer must be able to prove that he is 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 a specific authorization from the institution.
For beneficiaries: Formula B
For all invoices of CHF 100 or more (including VAT), the customer must present us with a duly completed and signed Form B , bearing the official seal of the employing institution and the signature of an authorized person. VAT will then be deducted at source.
The website of the Swiss Federal Tax Administration (Main VAT Division) contains additional information, such as specimens of VAT forms and legitimation cards for VAT-exempt persons.
