Information for Tour Guides and Tour Operators

^{The goods are sold without VAT - directly in the Bally Store (within Switzerland) exclusively to members of foreign accompanied tourist groups. In order to qualify as a foreign escorted tour group, all of the following criteria must be met:}

• ^{The tour group consists of at least two members who bought an organised tour from a commercial tour operator active in the travel industry.}
• ^{The tour group is accompanied by a commercial active tour guide from the time of group entry in Switzerland to group departure from Switzerland.}

^{In order to apply for and justify the VAT exemption, the Tax Administration requires that at time of sale the following documentation is collected/obtained by the store:}

<sup>1) A Declaration signed by the commercial tour operator or commercial active tour guide confirming the following:
- None of the members of the group is domiciled of Switzerland
- All tour members entered the country together and will leave together within 30 days after receiving the goods bought from the store.
2) For each escorted tourist group, the store must receive the following details and documents from the commercial tour operator or the commercially active tour guide:
- List of the tour members, indicating their full names and the number of their official identity documents
- Details concerning the start and finish of the trip
- Details concerning the time of entry and departure
- Schedule
- Route
- Declaration signed by the commercial tour operator or commercial tour guide (see described above)
- Proof that the trip was offered by a commercial tour operator active in the travel industry (e.g. Evident from commercial documents or electronic documents of the tour operator or tour guide)</sup>