A GUIDE TO VAT REFUNDS
FROM SWITZERLAND

Geneva, Switzerland

How to get VAT refund from Switzerland

This page deals with refunds for cross-border transactions, it does not address VAT refunds where both the vendor and customer are based in the same country. If you are travelling to or conducting business with companies in Switzerland, you may be eligible to claim back Swiss VAT. To assist you, we have compiled the information about VAT refund eligibility, Swiss VAT rates, deadlines for claiming the VAT back, the common services with refundable VAT and the processes to recover Swiss VAT.

Who can Claim VAT Refunds?

 

VAT Refunds for EU Claimants

If you are a VAT registered company in an EU Member State and have conducted cross border transactions in Switzerland, where you are not registered, you are eligible to recover the VAT charged according to the Swiss local VAT deductible regulations.

VAT Refunds for Non-EU Claimants

If you are a VAT registered company established outside of the EU and you are charged VAT on business activities conducted in Switzerland, where you are not registered, you are eligible to recover the VAT charged according to the Swiss local VAT deductible regulations and in accordance with Swiss reciprocal agreements, see below.

Free VAT Refund Guide

Everything you need to know about recovering taxes from cross-border business activity and travel.

Swiss VAT: MWST

Standard rate    7.7%

Special rate     3.7%  – This applies to accommodation services

Reduced rate     2.5% – This applies to books and newspapers

Deadlines for Claims Submission

For companies outside the European Union
June 30 (Year n + 1)

For companies in EU member state
June 30 (Year n + 1)

Swiss VAT: MWST

Standard rate 7.7%

Special rate 3.7%  – This applies to accommodation services

Reduced rate 2.5% – This applies to books and newspapers

Deadlines for Claims Submission

For companies outside the European Union
June 30 (Year n + 1)

For companies in EU member state
June 30 (Year n + 1)

VAT Refund Information

 

Retrospective Claims

A company can claim back VAT from the previous VAT year, no extended deadline is available after 30th of June.

 

Rule of Reciprocity

Switzerland will only grant a VAT refund if the country where your company is registered offers similar refund arrangements, the so-called rule of reciprocity.

All EU claimants can claim back VAT from Switzerland. Switzerland also have reciprocity or other agreements in place with:

Australia, Bahrain, Bermuda, Canada, Hong Kong, Israel, Japan, Macedonia, Monaco, Norway, Serbia, Saudi Arabia, Taiwan, Turkey, USA and the UAE.

Click here for details regarding the specific reciprocity agreement rules.

 

Services where VAT Refund is Available

The common services with refundable VAT are:

  • Fuel for various means of transport
    1. A proper invoice is required, receipts alone are not accepted
    2. Excluding claimants from Germany, Czech Republic and Canada
  • Car rental, car repairs and maintenance
  • Lodging and accommodation and related services
  • Food, drink and restaurant services
  • Attending fairs, seminars, exhibitions and related costs
  • Fuel for various means of transport
    1. A proper invoice is required, receipts alone are not accepted
    2. Excluding claimants from Germany, Czech Republic and Canada
  • Car rental, car repairs and maintenance
  • Lodging and accommodation and related services
  • Food, drink and restaurant services
  • Attending fairs, seminars, exhibitions and related costs

Latest VAT Chart

Each countries rules and regulations vary. Our VAT chart gives you details about the recoverable VAT in the different countries.

VAT Refund Information

 

VAT Refund Process

An application to the local tax authority where the VAT was incurred shall be sent in original providing the following.

1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. All original invoices related to the VAT refund must be included with the application and the invoice must be issued with the claimant’s company address on it.
5. An original Certificate of VAT Status valid during the related refund period, not older than 1 year, and confirming the business activity.

 

Contact Us

For Additional information regarding the process and how we can assist,
please get in touch with us.
We have local offices to assist you further.

VAT Refund Information

 

VAT Refund Process

An application to the local tax authority where the VAT was incurred shall be sent in original providing the following.

1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. All original invoices related to the VAT refund must be included with the application and the invoice must be issued with the claimant’s company address on it.
5. An original Certificate of VAT Status valid during the related refund period, not older than 1 year, and confirming the business activity.

 

Contact Us

For Additional information regarding the process and how we can assist,
please get in touch with us.
We have local offices to assist you further.

Request a Call

Take the 1st step towards maximising VAT refunds.