Switzerland: Reminder of 30 June 2023 deadline to claim VAT refunds

The deadline for any VAT refund claim remains 30 June 2023 and cannot be extended.

The deadline for any VAT refund claim remains 30 June 2023 and cannot be extended.

Non-Swiss businesses without a Swiss value added tax (VAT) registration have until 30 June 2023 to file their refund claim for Swiss VAT incurred in 2022.

The deadline for any VAT refund claim remains 30 June 2023 and cannot be extended.

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.

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.

Foreign companies are required to appoint a Switzerland-based fiscal representative to be able to file this refund request.

Read an April 2023 report prepared by the KPMG member firm in Switzerland



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