Internet shopping: Refund of foreign VAT
Anyone who shops abroad and brings goods into Switzerland may be able to claim a refund of the foreign VAT under certain circumstances. However, this is not the responsibility of the FOCBS, but of the foreign seller or a tax refund service provider. Swiss VAT must still be paid on importation.
We cannot refund foreign VAT to you.
If you are personally bringing goods purchased abroad to Switzerland, you often have the option of having the foreign VAT refunded by the foreign seller or a tax refund company. These service companies have nothing to do with the Federal Office for Customs and Border Security (FOCBS); in particular, they do not operate on our behalf.
Different rules apply to VAT refunds in different countries. If need be, the seller completes a refund form, on which the foreign customs authority confirms exportation to Switzerland.
Unfortunately, we are unable to provide you with more detailed information concerning the refund of foreign VAT. If need be, the relevant foreign customs authority will be able to assist you. Foreign customs authorities can be found at the following link of the World Customs Organisation.
Swiss VAT must be paid even if the foreign VAT is not refunded. There are no double taxation agreements in the area of value added tax.