Karpeo · Business in Switzerland
French VAT refunds for Swiss residents: rules, customs and calculation
Shopping in France and returning to Switzerland involves two separate procedures: reclaiming French VAT and meeting Swiss import requirements. Understand the thresholds, paperwork and fees before calculating what your purchase really costs.
By Sarah Prieur · Swiss certified public accountant
French VAT refunds and Swiss customs: the essentials
A French tourist VAT refund, known as détaxe, can return some or all of the French VAT on eligible goods carried out of the European Union in your personal luggage. It is available subject to conditions to travellers whose habitual residence is outside the EU. A Swiss passport alone does not establish eligibility.
The French purchase threshold is strictly more than EUR 100 including VAT. At the Swiss border, the value-based VAT allowance is CHF 150 per person per day, applicable since 1 January 2025. If the relevant value exceeds that allowance, Swiss VAT applies to the full value, not just the excess.
These are independent procedures. A validated French refund form does not exempt you from declaring goods in Switzerland. Paying Swiss import VAT does not automatically validate the French export form either.
This guide covers eligible private purchases and gifts in traveller traffic. Commercial imports, vehicles and restricted goods require separate consideration.
Who qualifies for a French VAT refund?
Habitual residence matters more than nationality
You must normally live outside the EU, be at least 16 and be visiting France or the EU for less than six months. Be ready to prove your identity and residence with accepted documents.
A French citizen settled in Switzerland may therefore qualify. Conversely, a Swiss citizen habitually resident in France does not qualify merely by showing a Swiss passport.
Ask the shop about tax-free shopping before paying. Retailers do not have to offer the refund procedure. Confirm the amount you would actually receive, any service fee and the payment method before deciding whether the purchase is worthwhile.
Personal goods rather than services consumed in France
The scheme concerns eligible goods taken away in personal luggage without a commercial character. A hotel stay or restaurant meal is not refundable through this procedure just because the customer lives in Switzerland.
You must be able to show the goods to customs. They must not have been used or consumed, even partly, before leaving the EU. Certain products are excluded or subject to specific formalities.
If the purchase is for your company or self-employed activity, check the export invoice and commercial import procedure instead. Our guide to common Swiss VAT mistakes explains why foreign VAT and deductible Swiss input tax are not interchangeable.
How much must you spend in France?
The threshold is more than EUR 100 including VAT
Article 24 bis of Annex IV to the French Tax Code requires the qualifying total, including VAT, to exceed EUR 100. A purchase of exactly EUR 100 should therefore not be treated as sufficient: the practical minimum is EUR 100.01.
The retailer or authorised operator must issue a valid export sales form for the eligible purchases. Adding up unrelated till receipts yourself does not create a refund entitlement.
Can purchases over several days be combined?
Yes, within the permitted arrangements. The legal provision allows purchases over three calendar days at shops in the same town identified under the same EU VAT number. The customs circular of 24 April 2026 also addresses organised arrangements involving chains and shopping centres.
This does not mean you can combine everything bought anywhere in France over three days. Ask the retailer which purchases its scheme covers and who will issue the single export form before splitting your shopping between stores.
A blanket “one shop, one day” explanation is too restrictive, but an unrestricted three-day pooling rule is also misleading. We retain the statutory “more than EUR 100” threshold, also used in the Economy Ministry’s August 2026 guidance, rather than interpreting the circular’s rounded wording as permission to spend exactly EUR 100.
How to complete the French refund procedure
1. Obtain and check the export form
Present the required identity and residence documents and request the bordereau de vente à l’exportation. Check your name, residence address, the goods, values and chosen refund method. Keep useful purchase records with the form.
An identity error or a description that does not identify the item can complicate the customs check. Ask the retailer or refund operator to explain the expected payment after fees.
2. Meet the export deadline
The goods must leave the EU and the form must be validated within the prescribed period, by the end of the third month following the month of purchase. For example, a purchase made on 18 September 2026 must be exported under this procedure by 31 December 2026. This is not a uniform 90-day period.
Plan a suitable validation point and check its opening hours before travelling. A border crossing is not necessarily equipped or staffed for every formality.
3. Validate the form when leaving the EU
For a direct road journey from France to Switzerland, complete the French formalities at the appropriate exit point. French customs specifies a staffed French crossing for land exits towards Switzerland. Keep the goods and documents accessible.
PABLO terminals provide electronic validation for compatible forms. Follow the result displayed: an instruction to see a customs officer is not confirmation of validation. A photograph of the form is not a customs endorsement either.
If you leave the EU through another member state, check the manual endorsement and return procedure with the retailer; a paper form may need to be sent back after customs endorsement. For trains, connecting flights, checked luggage and the Geneva or Basel-Mulhouse airports, check the rules for your exact route. The same counter or sequence does not apply to every itinerary.
4. Follow up with the retailer or refund operator
Customs verifies export; it is not the retailer paying your refund. Payment depends on the form, the agreed method and any follow-up requirements. A successful scan does not necessarily mean your card will be credited that day.
Retain evidence of validation and contact the organisation named on the form if the refund does not arrive within its stated time frame.
What must you declare when entering Switzerland?
The CHF 150 value allowance
The allowance applies per person per day, including children, for goods admitted under the traveller rules. You cannot obtain a fresh allowance by making repeated crossings on the same day.
If the relevant value is CHF 151, the taxable base is not merely CHF 1. VAT becomes payable on the full relevant value.
Nor can an indivisible item be split between travellers: two people cannot make a single CHF 300 item VAT-free by assigning CHF 150 to each person. Separate goods can be allocated under the applicable traveller rules, but one item remains one item.
Which value and VAT rate apply?
Customs determines the value under its own rules. Foreign VAT can be deducted if it is shown separately on the receipt or invoice. Currency conversion uses the rate accepted by the Federal Office for Customs and Border Security (FOCBS), which may differ from your bank’s exchange rate.
The normal Swiss rate is 8.1%; qualifying goods benefit from the reduced 2.6% rate. Quantity allowances and possible duties on particular products are separate from the value allowance. Being below CHF 150 does not remove every other restriction or charge. Our Swiss VAT guide explains the broader VAT system.
QuickZoll now supports the reduced rate
QuickZoll currently supports both 8.1% and 2.6%. Older advice stating that the app necessarily taxes all goods at 8.1% no longer fully describes the service.
Allocate goods to the correct rate category and check that your goods fall within the app’s scope. It is intended for eligible private purchases and gifts, not every type of import. Above all, QuickZoll deals with the Swiss declaration; it does not validate your French VAT refund.
Worked example: the real cost after a VAT refund
Assume you buy one item for EUR 600 including French VAT at 20%. The seller accepts the refund procedure and the operator deducts an illustrative EUR 20 fee. For this example only, assume EUR 1 = CHF 0.95. This is a calculation assumption, not a current or official customs exchange rate.
The French VAT included in the price is not 20% of EUR 600. First remove VAT: EUR 600 ÷ 1.20 = EUR 500. The included VAT is EUR 100, leaving an assumed net refund of EUR 80 after the fee.
| Calculation step | Amount |
|---|---|
| Price paid in France | EUR 600 |
| Price excluding French VAT | EUR 500 |
| French VAT included | EUR 100 |
| Assumed refund fee | EUR 20 |
| Assumed net refund | EUR 80 |
| Value excluding foreign VAT at the assumed rate | CHF 475 |
| Illustrative Swiss VAT: CHF 475 × 8.1% | CHF 38.48 |
| Illustrative final cost: CHF 570 − CHF 76 + CHF 38.48 | CHF 532.48 |
This assumes goods taxable at the Swiss standard rate, separately identifiable foreign VAT, an accepted refund and no other duties. Swiss VAT is rounded to the nearest centime for illustration; the actual assessment follows customs rules. Travel costs, bank fees and exchange-rate differences are excluded.
The calculation shows why simply subtracting 20% from the sticker price is wrong. It does not prove the item is cheaper than buying it in Switzerland: compare the final cost with an equivalent Swiss offer, including warranty and after-sales service.
Common mistakes at the France–Switzerland border
Do not confuse a French refund with permission to import goods into Switzerland without declaring them. Do not use the former CHF 300 allowance, and do not assume a refund operator’s fee is Swiss VAT already paid on your behalf.
Make sure every item listed on the export form can be presented. Before checking in luggage containing a purchase, establish where the goods must be inspected.
Post-departure validation is exceptional and subject to evidence and conditions. French customs describes a limited procedure for a failure of the validation service; it is not an automatic second chance after forgetting the formalities. In particular, customs warns that leaving through an unstaffed road crossing does not entitle you to retrospective validation. A Swiss import receipt can support a qualifying application without itself replacing the French decision.
Keep business purchases out of a tourist-refund file. For professional purchases, the treatment of imported goods differs from Swiss acquisition tax on foreign services. The correct procedure depends on what you bought and how it enters Switzerland.
Frequently asked questions about French VAT refunds
Can a French national living in Switzerland claim a French VAT refund?
Yes, provided the residence, age, temporary-stay and export conditions are met. Eligibility depends on habitual residence outside the EU, not simply nationality. Bring acceptable evidence of your Swiss residence.
Is the French minimum purchase EUR 100 or EUR 100.01?
Article 24 bis of Annex IV to the French Tax Code requires a VAT-inclusive amount exceeding EUR 100. The practical minimum is therefore EUR 100.01. Any grouping of purchases must meet the applicable conditions.
Do I pay Swiss VAT only on the amount above CHF 150?
No. Once the allowance is exceeded, Swiss VAT applies to the full relevant value. A single item worth more than CHF 150 cannot be divided between travellers to avoid VAT.
Does QuickZoll refund French VAT?
No. QuickZoll handles eligible Swiss import declarations and charges. French VAT refunds require their own export form and validation. QuickZoll now supports both the Swiss standard rate of 8.1% and the reduced rate of 2.6%.
Will I always get 20% of the French price back?
No. French VAT rates vary, VAT included in a gross price is not calculated by multiplying that price by the VAT rate, and refund fees may apply. At a 20% rate, a EUR 600 gross price contains EUR 100 of VAT before fees.
Official sources
Checked on 10 October 2026. Consult the rules for your goods and travel route before crossing the border.
About the author
Sarah Prieur
Sarah Prieur is a Swiss certified public accountant, a partner and head of operations at Karpeo. She supports businesses, self-employed professionals and entrepreneurs with accounting, tax and VAT matters. Before joining Karpeo, she spent eight years in financial audit at PwC Switzerland, progressing to manager.
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