First things first
Your refund documentation have a money value for your company. Therefore, never send us unsolicited your refund request and enclosed documents. Furthermore, it is recommended to have the documents reviewed before sending the originals to us.
Contact us
- The first step to be taken is to contact us. In order to be able to verify your query for our refund compliance services we would appreciate to receive at least the following information:
- company information: this information will also enable us to see whether the country in which your company is based is enlisted in the overview of countries for which Switzerland allows refund,
- purchased goods or services: depending the character of the goods or services VAT will be due or not; your information is needed to review whether the correct VAT treatment was applied,
- company activities: did your company perform activities in Switzerland during the period for which you claim refund? If yes, what kind of activities were performed? Were the purchased goods or services oncharged to your customers? If yes, with what description did you invoice them?
- VAT refund amount: is the claimed amount above the threshold (CHF 500)?
- VAT refund period: does the claimed VAT relate to amounts invoiced and paid in the applicable VAT refund period? Does the VAT refund request include advance payments for supplies to be made in the period after the applicable VAT refund period?
We act as your fiscal representative
The form for applying for Swiss VAT refund contains a paragraph in which you as a foreign company have to mention the fiscal representative in Switzerland that will handle the VAT refund request for you. The appointment of a fiscal representative in Switzerland is compulsory.
Collecting and sending of documents
Make sure to prepare and complete the forms in accordance with the applicable provisions, as well as to include the necessary documents. Verify which documents shall be sent or enclosed as original.
Forms
Use of the official forms for filing a VAT refund request is compulsory. The forms are available for download at among other the website of the Swiss tax authorities. By completing and filing the documents you acknowledge that you are making a legal statement. Verify in advance whether you are really entitled to VAT refund or not.
Original invoices
You will need to include the original invoices with which the supplier charged the Swiss VAT that you want to claim back. This preparation of the invoice list, i.e. the official form in which all invoices are listed, is the appropriate moment to make a last review whether the tax amounts are eligible for refund or not and whether the invoices fulfil all requirements.
Proof your domestic tax status
A foreign company that applies for Swiss VAT refund need to proof the tax status it has in the country in which the company is established. You need to include this statement (as original), which statement shall be valid for the tax year for which you claim VAT refund.
Make a checklist and time line
Experience shows that VAT refund compliance is not ranked high on the agenda of most companies. Often this leads to loss of recoverable VAT or last-minute filings -and stress. Prevent this situation with a checklist for the persons responsible for VAT refund compliance. Use a timeline to trigger and control the refund compliance process steps. Consider to use an email notification system in connection with the checklist and timeline.