- Non-Swiss companies not VAT-registered in Switzerland can claim a refund for Swiss VAT incurred in 2025 on business expenses (e.g., travel, events, goods) by June 30, 2026, provided certain conditions are met, including reciprocity from their home country and a minimum claim of CHF 500.
- Key requirements for eligibility include having a registered office outside Switzerland, providing proof of business status, possessing VAT-compliant invoices, and appointing a Swiss-based fiscal representative to file the official application form 1222.
- Changes effective for 2025 include foreign travel agencies no longer being able to reclaim VAT on re-invoiced goods/services, clarification for companies providing VAT-exempt services, updated formal requirements for invoices, and specific clarifications for the aircraft industry regarding VAT refunds.
Source Tanja Ostermaier
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