VAT refund to companies with their domicile on foreign territory

Update March 11, 2025: Swiss businesses can claim a refund in New Zealand for Goods and ServicesTax (GST) paid in New Zealand.
Based on the reciprocal right, from the 2025 application year onwards, i.e. for invoices dated in 2024, New Zealand businesses will be able to claim Swiss VAT refunds in Switzerland without having to prove a reciprocity in each individual case.
The FTA has updated the list of countries on its website accordingly.

• Eligibility for VAT Refund: Businesses that incur VAT expenses in Switzerland can apply for a refund if they can prove their entrepreneurial status in their home country, as stipulated by the Federal Act on Value Added Tax and the VAT Ordinance. This includes providing valid documentation from their foreign tax authority that confirms their VAT registration or entrepreneurial status during the refund period.
• Application Requirements: To successfully apply for a VAT refund, applicants must meet specific proof requirements, including evidence of VAT registration or entrepreneurial status, and comply with formal application procedures. The application must be submitted within the designated deadlines.
• Reciprocal Rights and Additional Considerations: The ability to claim a VAT refund is contingent upon the existence of reciprocal rights between Switzerland and the applicant’s country, as outlined in a specific list. Moreover, if benefits were obtained in both Switzerland and Liechtenstein, there are additional procedural considerations that must be followed for the refund process.

Source estv.admin.ch

---

---