Conditions VAT refund

Are you a foreign company who supplies goods or services in Switzerland ? If so you are now able to claim for a VAT refund in Switzerland.

The most important conditions for a VAT refund

  • The foreign company who wants to  reclaim the VAT must engage a Swiss representative
  • The amount of the refund application must be at least CHF 500.00
  • Only invoices are accepted which are issued on the company name
  • The application for a VAT refund must be submitted within 6 month after the calendar year, in which the purchased goods or services were charged with an invoice
  • No goods or services should be supplied in Switzerland (sales from a foreign country into Switzerland are allowed)
  • Per calendar year just one refund application is possible

 

Deadline for submission

The application for VAT refund can be submitted from 1 January to 30 June of the following calendar year. The deadline (30 June) cannot be extended (date of postmark).

Prices

Handling fee per application:

VAT refund

up to CHF 2’000 10 % (min. CHF 100)
of CHF 2’001 up to CHF 5’000 9 %
of CHF 5’001 up to CHF 10’000 8 %
of CHF 10’001 up to CHF 15’000 CHF 800 inclusive
of CHF 15’001 up to CHF 20’000 CHF 1’000 inclusive

VAT refund over CHF 20’001 the handling fee per application is CHF 1’000 inclusive and CHF 200 for each more CHF 10‘000 VAT refund.

Please note that in the case of refusal of your application by the Swiss Federal Tax Administration, you will be liable for a CHF 100 fee.

Mandate VAT Refund (PDF)
Form dm 1222 Vollmacht (PDF)
Form dm 1223 Aufstellung (PDF)