Found some merchandise on a german website with prices including Mehrwertsteuer. So I called them and asked how I can refund or deduct it from the price. They said they don't deduct or refund it.

So is this practice of refunding or deducting the MWST solely at the discretion of the vendor? They are not required by some law to refund it? What keeps other vendors from also deciding not to refund it?

German retailers are not obliged to refund VAT to foreign customers:

"Wie kann ich die 19% MwSt. einfordern?

Die Rückerstattung der MwSt. bei Ausfuhr von Waren aus Deutschland ist für die Händler NICHT obligatorisch. Bitte klären Sie im Vorfeld ab, ob Ihr Händler einer Rückerstattung zustimmt."

http://www.europaketshop.ch/index.ph...wst-einfordern

The question is whether they are a MWST-registered company or not.

No, if they're quoting prices with MWST then by definition they are registered (unless they're illegally quoting the tax but keeping it themself!).

The factor is whether it's worthwhile for them to do the tax refund and relevant documentation, which depends on the cost impact vs customer service value.

The same certainly applies in CH and UK - big stores dealing with overseas orders or customers frequently will, smaller ones not.

We for years imported from the UK and as our partner was VAT-registered we quite often did the billing procedure via HIS Company, as the vendor often was not. Many of the suppliers did not even know about the VAT rate. What applies to the UK and CH also applies to Germany, as quite many vendors are not in the export Business. Important is that the export is proven as the money otherwise is lost

By this though don't you mean you are claiming back as the purchaser and as a VAT registered company yourself?

Not quite the same as removing it at source, and I guess you can't claim back German tax if you're Swiss based with no presence in Germany.

if the Gernan supplier is VAT registered you can, even as a private Person, without any presence in Germany

Again, if the supplier tells you NOT to be VAT registered you have to accept the Statement BUT real Commercial companies DO the VAT deduction. We made THIS experience since the mid-70ies

May I humbly suggest that you continue reading here: getting back VAT, buying from amazon.de

The threshold for mandatory VAT registration is way lower in Germany than in Switzerland (where it is 100'000 CHF annual revenue, IIRC). German companies claiming not to be subject to VAT would have to have a revenue of less than 17'500 EUR in the past calendar year and a forecasted revenue of no more than 50'000 EUR in the current year.
Wolli, you are missing the point of why some companies refuse to refund VAT: They consider it too much paperwork/hassle to bother with individual claims for a few dozen/hundred EUR. Like it or not, they are not obliged to refund VAT to a Swiss resident.

But most in fact DO. At least closer than 100 km to the border and in urban areas

- Yes, the dicision is at the vendors sole discretion (at least in Germany).
- If they refuse to hand you an Ausfuhrschein (export confirmation) they aren't required as you have no grounds to make a claim. But if they do they probably are required.
- It's a selling point. Since you're prudently asking before buying (wink wink ) only those that do have a chance to get your business.

With online sales the vendor knows for certain the items are being exported as he himself sends them abroad, so he doesn't risk having to cough up VAT later on himself. Thus I wouldn't accept anything but him deducting VAT from the sales price.

So if you buy something online with MWST, and have it shipped to you, do Swiss customs acknowledge the MWST, or can they still charge for MWST again, meaning you are taxed twice for the same product?

Swiss customs does NOT care about MWST paid or not paid before arrival here. What matters is the MWST amount here. If this is below CHF 5.-- they do not charge you. The Transport however is added to the value. So, either it is stated clearly by the supplier *inkl Versand-Kosten" or "Versand = EUR 12 or else they will assume the costs

Customs are agnostic as to what happens abroad, it's none of their business as they have no say. So it should be the latter. Though you're only taxed once from each "national" point of view.

On the plus side (if that helps a bit) - Swiss MWST will only be calculated on the 'net' value of the products and services, not on the original MWST. For example, if the value is:
Products = EUR 100
MWST = EUR 19 (for simplicity)
Delivery costs = EUR 10
Total costs = EUR 129

Swiss VAT will be calculated on EUR 110 value (i.e., value of products + delivery costs).

So you there is a potential of 25% in taxes for goods purchased in Germany, plus delivery if any. Certainly something to be clearly aware of before committing to a purchase.

YES, but they see the stamps .................................

Do note that if the invoice or customs declaration on the parcel isn't clear, it can end up like thks:

Products = EUR 119

Swiss VAT will be calculated on EUR119 *plus* a random amount thought to cover postage, which is typically more than the postage would actually cost.

I recently ordered some bike components from wiggle.co.uk and they have free delivery to Switzerland if the order is over a certain amount. I forget the exact details but it's very close to the tax free limit for importing into Switzerland, so I juggled my order around into multiple shipments each just within that band of free delivery and no Swiss VAT due. I emailed them to ask them to ensure it clearly stated "free delivery" on the packing slip. They did this. Phew.

It's quite possible to appeal any tax overcharged, sending the paypal receipt is enough in my experience.

Does that also cover the absurd charge from Die Post, which in every case I've had was much more than the actual VAT?