Swiss FTA revised foreign VAT refund guidelines, requiring a Certificate of Taxable Status for applicants to ensure compliance with documentation.
Foreign VAT Refund Process Simplified in Switzerland
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Switzerland
Author: Ema Stamenković
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General information
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Content accuracy validation date:
21.04.2026
Content accuracy validation time:
08:16h
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 26, 2026. The change makes clear what proof international companies need to submit in order to request a Swiss VAT refund.
What has altered?
A Certificate of Taxable Status covering the applicable refund period—that is, the entire calendar year in question—must now be submitted by applicants.
The certificate needs to attest to either:
- The date the applicant was registered for VAT purposes, or that the applicant was registered for VAT during the refund period.
- To prevent delays or denials, foreign companies requesting VAT refunds in Switzerland should make sure their documentation satisfies these enhanced requirements.
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