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, before payment or at the time the order is placed. 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.

Form “ AA ”: VAT exemption at source for telecommunications, water, gas and electricity bills

VAT is deducted at source on all invoices for telecommunications (services based in Switzerland) as well as for water/gas/electricity bills (municipal services or electric companies) without a lower limit.

The institution must provide each supplier with form AA, duly completed and with the official seal of the institution and the signature of the authorised person. Form AA is valid for five years from the date of issue. The supplier then grants exemption from VAT at source.

Form “ C ”: request for exceptional reimbursement of VAT

In exceptional circumstances, with a justifiable explanation, and in particular for cases in which the supplier has refused to grant exemption at source from VAT despite a request submitted in the prescribed manner, reimbursement may be granted. Only invoices equal to or in excess of CHF 100 (including VAT) can be considered.

In each case, Swiss authorities reserve the right to request suppliers to provide a reason for not granting the VAT exemption at source.

The institutions may submit a request for exceptional reimbursement twice annually by submitting form C, duly completed and with the official seal of the institution and the signature of an authorised person, directly to the Main Division of VAT (see details below). Each form C must be accompanied by the original invoices (or in exceptional cases photocopies bearing the original seal of the institution on each invoice). The invoices will be returned to the institution in due time.

Value added tax (VAT)