Non-Swiss businesses without a Swiss VAT registration have until the end of June 2024 to file their VAT refund claim for Swiss VAT incurred in 2023. Foreign companies without establishment or VAT registration in Switzerland often incur Swiss VAT on business expenses, such as travel, accommodation, goods purchase, or import VAT. This VAT can be reclaimed from the Swiss tax authorities through a VAT refund scheme. To qualify, the company must have incurred Swiss VAT on business expenses in 2023, be based abroad, not be registered for VAT in Switzerland or Liechtenstein, and provide proof of entrepreneurial status from the foreign tax authority. Valid invoices or import assessment documents are also required for the application.
Source KPMG
