VAT refunds: tips on shopping abroad

1. What is VAT?

Value added tax (VAT) is a type of consumption tax. It is payable by consumers when purchasing goods and services. 

In Switzerland, the standard rate of VAT is 8.1%. In Germany, for example, it’s 19% (as of 2025).

2. When can I reclaim VAT? 

You need to meet certain deadlines if you want to reclaim foreign VAT. In some countries, a minimum purchase amount also applies. Some shops may also require you to spend this amount before they issue an export certificate.

Important: you may not add up individual receipts in order to reach the minimum amount. You must also be resident in Switzerland.

3. How do VAT refunds work?

Shop

A blue and white Global Blue logo often indicates that tax-free shopping is possible. You can usually find it at the entrance or at the checkout. 

If you’re not sure, ask in the shop whether you can make the purchase tax-free. Not all shops offer it. Switzerland’s neighbours are not legally obligated to do so. 

Request an export certificate

After you have made your purchase, ask for a tax-free form or an export certificate either at the checkout or at the customer service desk. You’ll need to provide your name, address and ID number on the form. 

Check the details carefully. If there are any errors on the form, you will not receive a refund. The export certificate is only valid with the corresponding receipt. If the receipt and form are not already stapled together, you should do that yourself.

Have your export certificate stamped

Get the export certificate stamped at customs in the country you are leaving. In Germany, for example, you can do this at the customs desk at the border. 

Customs officials require the export certificate along with the receipt and a government-issued ID. Sometimes they conduct spot checks to make sure you are actually carrying the goods.

Once you have exported the goods, customs will no longer stamp the export certificate. This means you can’t have the certificate stamped a week after the purchase if you’ve already taken the goods across the border.

Reclaim value added tax

The customs office does not refund the VAT directly. There are various ways to reclaim the money. At many border shops, you get the money back in the same shop. 

You simply hand in the stamped export certificate the next time you visit the shop. This is particularly easy if you often shop in the same place. 

If not, you can also use a tax-free service provider.

How tax-free service providers work

Tax-free service providers take care of claiming back the VAT. Instead of having to return to the shop with the completed export form, you can use a form provided by the service provider.  

You need to fill this in and have it stamped by customs. You then send it to the service provider. Part of the VAT will then be refunded. The service provider retains a small fee. 

4. Declaring goods in Switzerland

If your purchases abroad are worth more than 150 francs, you must declare them to Swiss customs. You will then pay Swiss VAT. 

The customs office calculates the value excluding the foreign VAT. If you stay below the 150-franc limit, you don’t have to declare anything.

This limit does not apply to packages. If you order something from abroad, you pay Swiss VAT if the tax owed is 5 francs or more. 

5. Can I reclaim VAT on online purchases?

Ordering online from the EU? In that case, ask the retailer when purchasing the goods whether it will refund the VAT. If they do, they will take care of customs and the refund. 

All you have to do is return the receipt with the customs stamp. The retailer will then issue you with a new receipt without VAT and refund the VAT amount you paid. Most retailers charge a fee for this.