Switzerland - Tax-free for tourists
Tax-free for tourists: conditions revised.
The Federal Tax Administration has recently published the conditions for VAT exemption of goods purchased by tourists ("tax-free for tourists").
In order for purchases made in Switzerland ("purchased items") by tourists to be VAT exempt, the following conditions must be met:
- the price of all purchased items must be at least CHF 300 (including VAT);
- the purchaser may not be domiciled in Switzerland;
- the purchased items must be intended for private use or as gifts; and
- the purchased items must be taken or sent abroad at the latest 30 days after purchase.
Furthermore, the following must be provided as proof of exportation of the purchased items:
- an exportation form certified by Swiss customs as the purchaser leaves Switzerland;
- an exportation form certified by a Swiss embassy/consulate in the country of residence of the purchaser; or
- an uncertified exportation form together with a confirmation of import from foreign customs officials.
In all cases, the exportation documents must be made out in the purchaser's name and may only list items, which are indeed exported by the purchaser. Exportation documents listing items of several purchasers are not allowed. Only documents in one of the official languages of Switzerland or in English will be accepted.
Items can be directly sold without VAT (making a certified exportation form unnecessary) to groups of travellers/tourists, if the following conditions are all fulfilled:
- the seller has special authorization of the Federal Tax Administration;
- the seller has a list of the group of travellers, which includes the names of all participants, the point and time of entry and exit to and from Switzerland, and a description of the trip's activities and route;
- the seller can provide the written confirmation of the organizer of the trip that no member of the group of travellers resides in Switzerland, that the group of travellers jointly entered and will leave Switzerland within 30 days;
- the seller must fill out an exportation form for each purchasing member made out in the individual name of the purchaser and listing all the items the purchaser wishes to export; and
- the seller must keep for each group a copy of each exportation form of every member.
Only the seller may claim exception from Swiss VAT. The purchaser has no right to demand for any reimbursement of the paid VAT. In case of a disagreement regarding the VAT, only civil courts may be addressed.
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