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
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Switzerland
Author: Ema Stamenković
Category:
General information
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71
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.
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