Foreign companies incur Swiss VAT when operating in Switzerland but can recover it through the Swiss Federal Tax Administration. Eligibility requires registration outside Switzerland, no local supplies causing VAT liability, and reciprocal refund agreements. A fiscal representative is needed, with a minimum claim of CHF 500. Documentation includes VAT certificates and compliant invoices. Refunds occur within 6 months.
Swiss VAT Refunds Available for Foreign Companies
Public
Switzerland
Author: Ema Stamenković
Category:
General information
Views:
473
Content accuracy validation date:
07.04.2026
Content accuracy validation time:
08:10h
Foreign companies often incur Swiss VAT when doing business in Switzerland (e.g., attending trade fairs or sending employees for projects). Many are unaware that this VAT can be recovered through the official refund procedure of the Swiss Federal Tax Administration.
Which companies are eligible for a Swiss VAT refund?
Foreign companies qualify if they meet these conditions:
- The business has its registered seat outside Switzerland, has no permanent establishment in Switzerland, and is registered for VAT in its home country.
- The company does not carry out any supplies in Switzerland that trigger a VAT liability during the refund period.
- The country where the company is established grants reciprocal VAT refunds to Swiss companies (see the official list of countries). VAT refunds are also granted to companies from countries without a VAT system, such as the USA or Hong Kong (but not China).
What administrative requirements must be met?
Fiscal representative: Foreign companies must appoint a fiscal representative based in Switzerland. They cannot file the claim themselves.
Minimum amount: The recoverable VAT must be at least CHF 500 per calendar year.
Deadline: Applications must be submitted by 30 June of the year following the refund period. This deadline is strict and cannot be extended.
Refundable VAT: Companies can reclaim VAT on a wide range of business expenses, including travel, accommodation, trade fair costs (booth rental, stand construction, logistics, event management, entertainment, etc.). Some limitations apply depending on the country (e.g., no refund on fuel for Austrian companies).
Documentation:
- A VAT certificate from the foreign tax authority confirming VAT registration during the refund period (or the start date of liability).
- Copies of original invoices and import documents (originals are no longer required). Proof of payment is only needed upon request.
- Invoices must comply with Swiss VAT rules: they must clearly show the Swiss VAT amount and be issued in the name of the applicant company. Invoices addressed to employees, contractors, or anonymous vouchers (e.g., train tickets, parking receipts) are not accepted.
The procedure is still paper-based. Refunds are usually issued within 6 months and can be credited to a foreign bank account.
Other news from Switzerland
Foreign VAT Refund Process Simplified in Switzerland
Public
Switzerland
Author: Ema Stamenković
Switzerland
Author: Ema Stamenković
Swiss FTA revised foreign VAT refund guidelines, requiring a Certificate of Taxable Status for applicants to ensure compliance with documentation. The guidelines for the foreign VAT refund process have been amended by the Swiss Federal Tax Administration (FTA). The FTA updated VAT Information No. 18's subsection 1.4, Certification of Entrepreneur Status by the Foreign Tax Authority, on February 2... Read more
VAT in Switzerland in 2026
Public
Switzerland
Author: Ema Stamenković
Switzerland
Author: Ema Stamenković
Switzerland's VAT includes a standard rate of 8.1%, reduced rate of 2.6% for essentials, and special rate of 3.8% for accommodations. Potential future increases may finance defense spending. VAT (Mehrwertsteuer / TVA / IVA) is one of Switzerland’s most important indirect taxes. It is added by the seller to the price of most goods and services and paid to the authorities. Unlike in EU countri... Read more
Electronic Services via App Stores: Swiss VAT Duties for Non‑Resident Sellers
Public
Switzerland
Author: Ema Stamenković
Switzerland
Author: Ema Stamenković
Foreign digital service providers must register for Swiss VAT if global sales exceed CHF 100,000, regardless of low Swiss sales. Platforms may not handle VAT for all markets. Providers should ensure contract terms clarify their VAT responsibilities to avoid compliance risks. Foreign providers of digital services (e.g., apps, streaming, in-app services) often distribute via platforms like Apple's A... Read more
Cutting VAT Refund Limits to Power Switzerland’s Tourism and Shopping Appeal
Public
Switzerland
Author: Ema Stamenković
Switzerland
Author: Ema Stamenković
Foreign visitors significantly impact Switzerland's economy; reducing VAT refund minimums aims to enhance competitiveness in shopping and tourism. Foreign visitors' purchases now play a big role in Switzerland's economy. Not only do watch and jewelry retailers benefit from tax-free shopping, but SMEs that sell goods in the lower to middle price range—such as souvenirs, specialty foods, handi... Read more
Switzerland Seeks Feedback on Main VAT Changes
Public
Switzerland
Author: Ema Stamenković
Switzerland
Author: Ema Stamenković
Switzerland is seeking feedback on VAT amendments: lowering the bundled services threshold from 70% to 55% for simplicity, and expanding the platform tax regime to electronic services, obligating platforms for VAT collection. Furthermore, a provision allowing alternative tax periods is withdrawn due to complexity. Feedback due by March 20, 2026. The Swiss Government is seeking feedback on two majo... Read more
Switzerland to Allow Annual VAT Reporting for Small Businesses
Public
Switzerland
Author: Ema Stamenković
Switzerland
Author: Ema Stamenković
Started in January 1, 2025, Swiss SMEs may choose annual VAT reporting if their taxable turnover is below CHF 5,005,000 and they have a compliant history. Applications via the SFTA ePortal are due by February 28, 2026. Advance payments are required, with specific deadlines and potential revocation conditions. As of January 1, 2025, Swiss VAT-registered small and medium-sized enterprises (SMEs) can... Read more