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If your business incurs expenses in Switzerland in relation to commercial activities, you may be eligible to recover the value added tax (VAT) paid on such expenses, even if you don鈥檛 hold a Swiss VAT number.听

This guide provides a comprehensive overview of the Swiss VAT refund procedure, including eligibility requirements, the application process, and recent updates for 2025.

Whether you鈥檙e attending a trade show, meeting with clients or suppliers, or covering travel costs, understanding the Swiss VAT refund process can save your business money and reduce the tax burden of foreign expenses.

Mathias Bopp
Mathias Bopp

Partner, Head of Indirect Tax

乐鱼（Leyu）体育官网 Switzerland

Micha毛l Vincke
Micha毛l Vincke

Director, Indirect Tax

乐鱼（Leyu）体育官网 Switzerland

What is the Swiss VAT Refund?

While companies with a Swiss establishment as well as companies registered for Swiss VAT can generally reclaim Swiss VAT through their recurring Swiss VAT returns, non-resident businesses that are not registered for Swiss VAT cannot. Instead, the latter may apply for a VAT in Switzerland refund under a separate process through the Swiss Federal Tax Administration (SFTA).

Non-resident companies often pay Swiss VAT on various business-related expenses, such as travel, accommodation and the purchases of goods and services within Switzerland. Over the course of a year, the accumulated Swiss VAT can add up to a substantial amount. Often, this is simply viewed as another expense. In many cases, however, the Swiss VAT could be recovered by submitting a claim to the SFTA.

This process is similar to the VAT refund mechanisms available in other jurisdictions, such as those under the 8th or 13th VAT Directive in the EU.

  • The Swiss VAT refund scheme allows foreign businesses that are not registered for Swiss VAT to recover the VAT paid on eligible goods and services acquired in Switzerland.

Who can claim a Swiss VAT refund and what are the key conditions?

To benefit from the Swiss VAT refund procedure, the criteria set out below must be met simultaneously. Failure to meet any one of these criteria would likely render the company ineligible for the Swiss VAT refund procedure.听

Eligible business

The Swiss VAT refund procedure can only be used by businesses who are not established in Switzerland and are not registered (or obliged to register) for VAT within the country.听

In other words, the Swiss VAT refund procedure is not applicable for businesses if:

  • Residence, place of business or permanent establishment

    They have a residence, place of business or permanent establishment in Switzerland; and/or

  • Registered, or obliged to register, for Swiss VAT

    They are registered, or obliged to register, for Swiss VAT due to their business activities in Switzerland.

For companies with business activities in Switzerland, it is therefore key to understand whether such activities may trigger a VAT registration requirement in Switzerland. If it does, any Swiss VAT incurred on expenses cannot be reclaimed via the Swiss VAT refund procedure.

Instead, refunds should be settled via the recurring Swiss VAT returns. If the business is however not required to register for VAT in Switzerland, the Swiss VAT refund procedure may be applied, provided all other conditions are fulfilled.

Proof of entrepreneurial status

To be entitled to a refund, the foreign company must submit proof of its business character in the country of domicile, of the place of business or of the involved permanent establishment.

This proof of entrepreneurial status should be issued by the foreign tax authority and confirm the entrepreneurial status (or VAT registration) during the period for which the VAT refund is claimed or indicate the date on which the applicant obtained entrepreneurial status.

The proof must be valid for the refund period (i.e. the calendar year during which the expenses were incurred).

Eligible home country

Not all foreign companies can benefit from the Swiss VAT refund procedure. The SFTA also requires that a corresponding reciprocal right be granted by the country of domicile, of the place of business or of the permanent establishment of the business (hereafter the 鈥渇oreign jurisdiction鈥�, of qualifying countries).

Such鈥痳eciprocal right is deemed to be given if any of the following three conditions is met:

  • Similar rights for Swiss companies

    Companies with their domicile or effective place of business in Switzerland have the right to claim VAT refunds paid on supplies acquired from the foreign jurisdiction, which in scope and restrictions is commensurate with the input VAT deduction right that companies resident in the foreign jurisdiction have.

  • No VAT system

    The foreign jurisdiction does not have a tax comparable with Swiss VAT.

  • Different type of sales tax

    A different type of sales tax is imposed in the foreign jurisdiction, which affects companies with their domicile or effective place of business in the foreign jurisdiction in the same way as enterprises with their domicile or effective place of business in Switzerland.

Eligible expenses

Only expenses directly related to business activities of the company qualify for a VAT refund. Such expenses include:

  • Hotel and accommodation costs
  • Conference and exhibition fees
  • Employee travel and transportation within Switzerland
  • Training and education programs
  • Purchase of goods in Switzerland
  • Importation of goods into Switzerland (i.e. import VAT)

Furthermore, such expenses should all be made within the same calendar year underlying the VAT refund claim.

Proof of expenses

In order to substantiate the VAT claim, the applicant needs to provide proof of the expenses and attach this evidence to the VAT refund claim.

Appropriate documents are purchase invoices or, in case of import VAT, the import assessment orders issued by the鈥疭wiss Federal Office for Customs and Border Security (FOCBS). The documents need to be addressed to the company filing the VAT refund claim and all invoices must meet the formal invoice criteria according to the Swiss VAT Act. They should also be dated within the same calendar year underlying the VAT refund claim.

Minimum amount

To qualify, the total VAT being claimed must meet a minimum threshold of CHF 500 per calendar year.听

If the total Swiss VAT amount incurred during the calendar year does not meet this minimum threshold, the VAT refund procedure cannot be applied and VAT may have to be considered as an irrecoverable expense for the company.

Swiss VAT representative

The applicant must appoint a鈥痳epresentative with place of residence or business in Switzerland in order to file the VAT refund claim.

Any Swiss-domiciled natural or legal person (e.g. 乐鱼（Leyu）体育官网 Switzerland) may be appointed. The SFTA requires proof of the status of the Swiss VAT representative in the form of a power of attorney for the specific VAT refund claim.听

This implies that foreign businesses cannot file Swiss VAT refund claim directly themselves.

Timely and formal application

VAT refund applications must be submitted using鈥痶he official SFTA forms. Please note that only one application may be submitted per calendar year.听

The application for the VAT refund can be submitted from 1 January to 30 June of the following calendar year. It is important that the VAT refund is filed in due time, i.e. by the deadline of 30 June, as this deadline cannot be extended. The date of the postmark is of importance here. Any belated filing will not be handled by the SFTA.

What is new in 2025?

VAT refund claims for Swiss VAT incurred in 2024 must be submitted by 30 June 2025 at the latest.

There have also been a few changes compared to last year, and these should be taken into account when preparing the VAT refund application for 2024:

  • Eligible home country

    Companies from New Zealand and the Kingdom of Saudi Arabia (KSA) are now eligible for the Swiss VAT refund claim as the reciprocity requirement is now met; Swiss companies can now claim a refund of goods and services tax (GST) in New Zealand, and of VAT in the KSA.

  • Proof of expenses

    The partial revision of the Swiss VAT regulation Act, effective from 1鈥疛anuary鈥�2025, replaces the term 鈥渙riginal invoices鈥� with 鈥渋nvoices.鈥� This updated wording recognizes the possibility that invoices may be received electronically.听

  • Formal application

    Companies should ensure they are using the latest version of the application form, which has been updated since last year.

How can 乐鱼（Leyu）体育官网 help?

乐鱼（Leyu）体育官网 provides tailored support throughout the Swiss VAT refund claim process. Whether you need guidance from start to finish or are looking for targeted assistance with specific steps, we can help.

  • Verifying whether all criteria for reclaiming Swiss VAT through the VAT refund regime are met

  • Preparing your Swiss VAT claim file and, upon completion, submitting it to the SFTA

  • Acting as your Swiss VAT representative (in line with the legal requirement for Swiss VAT refunds)

  • Handling communication with the SFTA until VAT reimbursement is received by your company, including dealing with questions about your claim and any follow-up correspondence聽

Learn more about our tax services

Meet our experts

Mathias Bopp
Mathias Bopp

Partner, Head of Indirect Tax

乐鱼（Leyu）体育官网 Switzerland

Elizabeth Barendregt
Elizabeth Barendregt

Partner, Indirect Tax & ESG

乐鱼（Leyu）体育官网 Switzerland

Martina Becker
Martina Becker

Director, Indirect Tax Services

乐鱼（Leyu）体育官网 Switzerland

Micha毛l Vincke
Micha毛l Vincke

Director, Indirect Tax

乐鱼（Leyu）体育官网 Switzerland

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