• Michaël Vincke, Expert |

Businesses without a Swiss establishment nor VAT registration still have until the end of June 2021 to file their refund claim for Swiss VAT incurred in 2020. Please note that the deadline for any VAT refund claim remains 30 June 2021. The deadline cannot be extended. It particularly is applicable under the current COVID-19 circumstances, also.

Many businesses without an establishment nor VAT registration in Switzerland often incur Swiss VAT on business expenses (e.g. travel and lodging expenses, purchases of goods in Switzerland or import VAT when importing goods into Switzerland). On an annual basis, this can result in a significant amount of Swiss VAT incurred by the company.

This VAT should not be considered as a cost in the hands of these businesses, as it can in principle be recovered from the Swiss Tax Authorities!

If the company incurred at least 500 CHF Swiss VAT in the course of 2020, it can still reclaim this VAT via a refund claim until the end of June 2021, provided its country of residence grants reciprocal rights to Swiss companies.

Important to note is that foreign companies are required to appoint a Swiss based fiscal representative to be able to file this refund request.

Don’t miss the opportunity to get your Swiss VAT refunded! Please contact us for more details or further assistance. We can also support your company with Global VAT recovery services to reclaim VAT incurred in other countries, if desired.

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