In accordance with the Value Added Tax Act (Article 107, paragraph 1, letter e) and the Value Added Tax Ordinance (Articles 143 to 150), diplomatic missions accredited to Switzerland and consular posts headed by a career consular officer, in their capacity as institutional beneficiaries, are entitled to VAT exemption for supplies of goods and services made on Swiss territory, provided that they are exclusively intended for official use.
In similar vein, the following persons are exempt from VAT on goods and services supplied on Swiss territory provided that these are exclusively for personal use:
- heads of diplomatic missions and members of diplomatic staff (holders of legitimation card type B or C),
- career heads of consular posts and career consular officers (holders of legitimation card type K with pink/black band, KB or KC),
- members of their families admitted on the grounds of family reunification who hold the same status as the main beneficiary (with legitimation card type B, C, K with pink/black band, KB or KC, or with a Ci permit obtained in exchange for a legitimation card type B, C, K with pink/black band, KB or KC).
The following persons are not entitled to VAT exemption:
- staff members with legitimation card type D, E, F, H, K blue/black band, K purple/black band, K white band, KD, KE or KH,
- staff members with Swiss nationality,
- staff members with permanent residence in Switzerland (holders of a temporary or permanent residence permit – B or C permit in accordance with the Foreign Nationals and Integration Act, FNIA).
Exemption from VAT, where an entitlement exists, is applied at source, or in exceptional circumstances in the form of a reimbursement.
VAT relief can only be granted if the actual purchase price of the services, as indicated in the invoice or an equivalent document totals CHF 100 minimum, including tax.
If the competent Swiss authorities consider that the conditions for VAT exemption under Articles 144 and 145 of the VAT Ordinance have not been or are no longer fulfilled, the supplier must reimburse the applicable amount of VAT to the Federal Tax Administration. In this case, the supplier is entitled to apply to the foreign representation or individual concerned for reimbursement of the amount paid in VAT to the competent Swiss authorities, in accordance with the conditions stated on the application form and accepted upon submission of the form.
Institutions and persons to whom this applies can find the necessary forms (application for VAT exemption at source or a refund) on the Federal Tax Administration’s website (under Value added tax VAT > Accounting VAT > VAT forms).
VAT forms, Federal Tax Administration
As indicated on the forms, applications and annexes should be sent directly to the:
Federal Tax Administration
Main Division Value Added Tax
Schwarztorstrasse 50
3003 Bern
For more information, consult the website of the Federal Tax Administration or contact their main VAT division:
- by post to the above address
- by phone on 058 480 84 69 – 058 465 75 93 – 058 480 85 64
Federal Tax Administration (FTA)
Federal Act on Value Added Tax (VATA)
Value Added Tax Ordinance (VATO)
Federal Act on Foreign Nationals and Integration (FNIA)
