Documents / Swiss VAT refund

What documents will you need for VAT refund ?

The VAT refund request consists of several forms that are supported by underlying documents. Deficiencies in the forms or documents will effect the success of your refund claim.

VAT refund request form

Core of the refund claim is the form that embeds the request. Foreign companies that want to file a VAT refund request shall use the form as prescribed by the tax authorities. Self-made forms cannot be used. The form contains information like for example the details about the foreign company that requests the VAT reclaim, a description of the business activities of the company, the scope in which the purchased goods or services were used, the total VAT amount that is reclaimed. Furthermore, the form also incorporates the proxy with which the foreign company appoints the Swiss fiscal representative, and in that scope is signed both by the foreign company and the fiscal representative.
The VAT refund application form is available in the language versions , , .

Invoice list form

A second form that is necessary is the form in which the invoices, for which VAT refund is claimed, are listed. The information captured by the list are among other invoice date, invoice number, name and address of the supplier, VAT number of the supplier, and the VAT amount. Only VAT amounts that concern the applicable refund year and have been due in accordance with the Swiss VAT regulations shall be mentioned in the list.
The invoice list form is available in the language versions , , .

Tax status in country of establishment

Foreign companies need to proof that they are enlisted as taxable subject for purposes of VAT, or tax purposes in general, in the country in which they are established. This proof is provided with an original statement of the tax authorities that are competent for the foreign company. The statement must be valid for the tax year for which the VAT refund is claimed.

Original invoices and tax bills

The original invoices and tax bills shall be enclosed to the VAT refund request. The tax authorities review each invoice individually, namely to determine whether the claimed tax amount as mentioned in the invoice is eligible for refund or not. Copies of invoices are not accepted. The original invoices will returned once the VAT refund request has been processed by the tax authorities.

Countries for which Switzerland allows VAT refund

Similar to other countries that apply regulation for VAT refund to foreign companies, Switzerland only refunds VAT to foreign companies that are established in a country for which Switzerland acknowledges reciprocity. Foreign companies that for this reason are not eligible for Swiss VAT refund may consider alternatives that will allow to recover Swiss input VAT.
The list of countries for which Switzerland acknowledges reciprocity is available in the language versions , , .