VAT refunds
Companies with a domicile, place of business or permanent establishment abroad that have expenses in Switzerland for their business activities can have the VAT paid on these expenses refunded.
VAT refunds: IN BRIEF
Companies with a domicile, place of business or permanent establishment abroad that have expenses in Switzerland for their business activities can have the VAT paid on these expenses refunded.
Reimbursement period and deadline
The reimbursement period corresponds to the calendar year.
The application for reimbursement must be submitted within six months of the end of the calendar year in which the service was invoiced, i.e. by 30 June of the following year.
This statutory deadline cannot be extended.
The date of the postmark is binding.
Only one claim for reimbursement may be submitted per reimbursement period.
Conditions for a refund
VAT on services is refunded if
- the invoice has been issued by the domestic taxable person in accordance with the regulations;
- the foreign company has its place of business abroad;
- the foreign company does not itself provide any services in Switzerland;
- the country where the company in question is located grants Switzerland full reciprocal rights;
- the amount of recoverable tax per calendar year is at least CHF 500 (approx. EUR 450);
- the application for a refund of VAT is formally correct and submitted in good time.
Here’s what we can do for you
We take care of all formalities and dealings related to the claim for reimbursement, such as:
- Completing the application and the list of supporting documents
- Checking whether all documents are provided
- Checking whether all formal requirements are met
- Representing you in dealings with the authorities
Phoenix
Swiss VAT Agency GmbH
Mail:
office@vat-agency.ch
Telephon:
+41 (0) 61 511 52 54
Theaterstrasse 4
4051 Basel
Switzerland
