Don't forget to reclaim your Swiss VAT

Are you reclaiming all VAT that you are entitled to? Please be aware that the deadline to submit the VAT refund claim in Switzerland is 30 June 2023!

Non-Swiss businesses without a Swiss VAT registration still have until the end of June 2023 to file their refund claim for Swiss VAT incurred in 2022. Please note that the deadline for any VAT refund claim remains 30 June 2023.

Reclaiming Swiss VAT as a foreign company

Many businesses with neither an establishment nor a 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 does not necessarily need to be considered as an irrecoverable cost by these businesses, as it can in principle be reclaimed from the Swiss tax authorities!

If the company incurred at least CHF 500 Swiss VAT in the course of 2022, this VAT can still be reclaimed with a refund claim until the end of June 2023, provided its country of residence grants reciprocal rights to Swiss companies.

It is important to note that foreign companies are required to appoint a Switzerland-based fiscal representative to be able to file this refund request.

Check your accounts whether

  • invoices with Swiss VAT were received in 2022
  • invoices with Swiss VAT were received in 2021, referring to a supply/service received in 2022

Often, expenses for hotels, meals, car rentals, conferences, training, education, exhibitions/fairs, events or warranty costs etc. are eligible for VAT refunds.

Don’t miss the opportunity to get your Swiss VAT refunded! Be aware that the deadline of 30 June 2023 cannot be extended.

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, should you wish to do so.

Michaël Vincke

Director, Indirect Tax

KPMG Switzerland

Blog author Tanja Ostermaier
Tanja Ostermaier

Expert,Indirect Tax

KPMG Switzerland