deadline for filing VAT refund request expires on 30 June (end of day)
-extension of deadline not possible-

WHO CAN APPLY?

ENTITLED ARE:

Companies with their business establishment or branch outside Switzerland can claim refund of Swiss VAT that they paid on business related expenditures.

WHAT VAT IS REFUNDED?

REFUNDED CAN BE:

Swiss VAT correctly charged by suppliers in connection with business related purchases during relevant claim period, provided the foreign company was not liable for Swiss VAT nor made domestic supplies during the claim period.

WHEN APPLY FOR REFUND?

TIME FRAME:

The Swiss VAT refund request must be submitted during the period of January - June of the calendar year that follows the calendar year for which you want to claim refund. The deadline cannot be extended.

HOW TO APPLY?

THE APPLICATION

Submitted must be the official forms, a valid tax certificate issued by your authorities, and the original invoices.

"A refund is not possible in case a later repair or replacement supply does not concern a supply of guarantee without extra charge, and as such is reinvoiced to the end-user by the foreign supplier. In such a situation, the foreign applicant of the VAT refund request performs a domestic supply, which could induce a VAT liability.
"

VAT Info No. 18 (VAT refund regulation), § 1.3.1.1

"Travel agencies and event organisers with their business establishment abroad are not entitled to refund of VAT that has been invoiced them in relation to domestic purchases of goods or services, whereas these purchases are reinvoiced to their customers "

Article 153 Par. 2 VAT Regulation ('MWSTV')

"VAT mentioned in tickets cannot be refunded. This applies also to cash machine tickets, tickets for parking places, tickets for public transport and similar, regardless the amount"

Article 155 Par. 4 VAT Regulation ('MWSTV') / VAT Info No. 18 (VAT refund reguation), Par. 4.1.1

"Bills addressed to other persons (for example sales representatives or staff) or without mentioning the name of the applicant do not entitle to refund "

Article 155 Par. 1 VAT Regulation ('MWSTV') / VAT Info No. 18 (VAT refund regulation), Par. 4.1.1

"Refund is not possible in connection with supplies that according to the VAT Act are not subject to VAT"

VAT Info No. 18 (VAT refund regulation), Par. 2.3

"Transport, and ancillary supplies, in the scope of import or export of goods are relieved from domestic VAT and VAT on acquisitions (also applies on the consideration for the domestic route)"

Article 23 Par. 2 No. 5 and 6 Swiss VAT Act ('MWSTG')

"Basically, domestic supplies of motor vehicles, for purposes of export, to non taxable subjects as well as domestic repair work on vehicles that are registered outside Switzerland, are subject to VAT. However, a relief of VAT can apply when the motor vehicle has left the Swiss tax territory within 48 hours definitely. "

VAT Info No. 5 (Trade in motor vehicles), § 7

VAT plus Switzerland

VAT plus is a legal consulting firm specialised in indirect taxation (VAT, customs law, international trade law). Our focus is on international transactions with goods or services. Swiss VAT reclaim is a service offered by VAT plus to foreign companies that want to reclaim Swiss VAT. The Swiss VAT refund service is one of the services offered by VAT plus.
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Issues to remember

  • prepare: VAT refund compliance starts at the moment you order supplies. Implement a process or tool that allows you to continuously verify, trace and collect the information and documents needed for successful VAT refund,
  • VAT position: verify whether you perform activities in Switzerland that induce a VAT liability of you and whether this would block you from applying the VAT refund procedure,
  • supplier’s invoice: check whether Swiss VAT is indeed due, on what amount, by whom, and whether the invoice requirements are met,
  • country: be sure that you claim VAT refund in the country of which VAT is charged by your supplier,

  • documents: one or more documents you will need for successful VAT refund may take time to obtain; copies of invoices or printed pdf’s do not entitle to refund,
  • timing: do not wait till June with preparing and submitting the refund application. Prevent rejection and/or the need of resubmitting (when possible) of your claim,
  • refund decision: a decision by the tax authorities can take weeks to several months. Do not assume you will receive the refund immediately after filing your claim. Furthermore, the less you have paid attention to the refund requirements the less likely you will be granted a VAT refund.

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Disclaimer

The information on this website is of general nature only and cannot be regarded as advice, nor shall be used as main or sole basis for acts.

Impressum

VAT plus GmbH
Roschstrasse 1A
3007 Bern
Switzerland
office@vatplus.ch
Trade register: CHE-110.231.814
www.vatplus.ch

Most common reasons for rejection of refund request