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Value added Tax (VAT)

Exemption at source from value added tax (VAT) for permanent missions (PM), international organisations (IO) and their members of personnel who enjoy diplomatic status

Principle

The permanent missions and international organisations (hereinafter referred to as “institutions”) are exempt from the payment of VAT on acquisitions destined for their official use and for services received in an official capacity (article 107, par. 1, let. a, of the federal Law on the Value Added Tax and Articles 143 to 150 of the federal Ordinance on VAT).

Heads of mission (PM), diplomatic agents (PM), members of the senior management (IO) and high ranking officials (IO) (with “B” or “C” legitimation cards) are exempt from VAT for acquisitions intended strictly for their personal use and for services received on a strictly personal basis (cf. above-mentioned legal references). The same is applicable to members of their families admitted to Switzerland for the purpose of reuniting families and enjoying the same status as the principal beneficiary (with “B” or “C” legitimation cards, or Ci permits obtained in exchange for “B” or “C” legitimation cards), hereinafter referred to as “persons”.

Swiss members of personnel (PM) (holders of a “S” legitimation card) or permanently resident in Switzerland (PM) (holders of temporary or permanent – B or C residence permits) and other persons (PM/OI) (holders of a “D”, “E”, “F”, “G”, “H”, “I”, “L”, “P” or “R” legitimation card) are not exempt from VAT.

Exemption from VAT is accorded at source by the supplier (shop or firm) on goods costing at least CHF 100.– per invoice (including VAT).

Procedure for E-Commerce purchase on our website to benefit from VAT exemption

  1. You must be localized in the Geneva Canton (if you are domiciled or working in a different canton, please contact us via this formular)
  2. For e-commerce, you must select the payment methodology : Payment at delivery (cash or credit/debit card accepted).
  3. You need to have readily available for the delivery date, all the relevant documents mentionned below.

  • Procedure for institutions – Form A : VAT exemption at source

For all invoices equal to or in excess of CHF 100.– (including VAT), the institution must provide the supplier with form A, duly completed and with the official seal of the institution and the signature of the authorised person. The supplier then grants exemption from VAT at source.

The purchaser must be able to prove that he is acting on behalf of an institution. When purchasing directly in shops, it is strongly recommended that the purchaser be in the possession of specific authorisation from the institution in question.

  • Procedure for persons – Form B : VAT exemption at source

For all invoices equal to or in excess of CHF 100.– (including VAT), and prior to payment, the person must provide the supplier with form B. It must be duly completed and signed, with the official seal of the institution employing the person and the signature of an authorised person. The supplier then grants exemption from VAT at source.

The Website of Swiss Federal Tax Administration (Main Division of VAT) provides additional information, for example specimen of the exemption form and the legitimation cards of the persons entitled to be exempted from VAT.

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