Value-Added Tax (VAT) exemption

Exceptional request

In accordance with the guidelines issued by the Federal Department of Foreign Affairs (see paragraph "Form D"), high-ranking officials (holders of "B" or "C" legitimation cards) are entitled to submit, once annually, an exceptional request for the reimbursement of VAT in the event that the supplier has declined to apply the exemption at source. The request is submitted to the competent Swiss authorities via the Installation Service.

Anyone in this situation wishing to submit an exceptional request for VAT reimbursement should complete Form D itemising all invoices dated between 1 July 2014 and 30 June 2015 for an amount equal to or greater than CHF 100 (including VAT). You may complete the Excel spreadsheet provided below instead of filling out the table on the reverse side of Form "D".

As mentioned on the webpage of the Federal Department of Foreign Affairs, please note that the rates have changed:



Excel spreadsheet for invoices issued in 2013


The duly-completed Form "D" must be forwarded to the Installation Service together with the original invoices.

Kindly note that the requests will be sent to the Administration fédérale des contributions in Bern in just a single batch.