Get your money back – time to act quickly

Businesses paying VAT in Switzerland have only until June 30, 2017, to claim their 2016 VAT refund.

Foreign businesses that are not VAT-registered in Switzerland and do not render any taxable supplies in Switzerland can file a VAT refund claim, provided they are domiciled in a country with a reciprocity agreement or reciprocal treatment for the recovery of VAT. Businesses from 43 countries in the EMEA and Asia as well as the USA can benefit from these agreements.

Depending on how the reciprocal agreement is structured, a VAT refund claim may only be made for expenses related to participation in congresses and trade fairs and hotel accommodation – or in the case of full reciprocity – also include the cost of food and transportation.

Refund claims for 2016 pre-taxes must be postmarked no later than June 30, 2017. To submit a refund claim, the fiscal representative needs to submit an application form accompanied by a certificate of its tax status issued by the country in which the foreign company is domiciled as well as original invoices.

For a successful VAT refund request the following conditions must be met:

• You did not:
  1. Deliver any goods within Switzerland
  2. Provide services to private individuals in the field of telecommunications
  3. Provide electronic services to private individuals
  4. Provide services as a tour operator
  5. Provide services in the field of public transportation
• The VAT amount is at least CHF 500.
• Invoices from hotel operators, congress or trade fair organisers must be addressed to the applicant. Please make sure that addresses are complete and accurate.
• Invoices must have been paid by the applicant.

Author:
Marianne Esther Meier