- Entrepreneurs can apply for a refund of VAT under certain conditions if registration for VAT purposes is not required in the country.
- Foreign companies with expenses in Switzerland can reclaim VAT if specific conditions are met.
- The company must be based abroad and not registered in the Swiss VAT register.
- The company should not provide taxable services in Switzerland.
- Costs must relate to services that would be taxable in Switzerland.
- The home country must offer reciprocal rights to Switzerland.
- The refundable VAT must be at least CHF 500 per year.
- VAT must be correctly charged by the service provider.
- Tax refund claims are valid if the applicant only provides tax-exempt services in Switzerland.
- Distributing free brochures or performing warranty work does not affect the refund claim.
- Refunds are not possible if repairs or replacements are charged to the end customer.
- No refund is available for advance or partial payments; a final invoice is needed.
- Example: A German company participating in a Swiss fair can claim VAT after the event with a final invoice.
- A Swiss representative must be appointed for the application process.
Source: primetax.ch
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.
