- Switzerland has updated its VAT refund procedure for foreign companies as of February 26, 2026.
- Foreign companies must now provide a tax status certificate covering the full refund period (entire calendar year).
- The certificate must confirm VAT registration for the whole period or specify the start date of VAT liability.
- Requirements differ for countries with and without a VAT system, but proof of tax or entrepreneur status is mandatory.
- Incomplete or non-compliant documentation will result in rejection or delay of VAT refund applications by the Swiss Federal Tax Administration.
Source: asd-int.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
