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.

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.