Who can apply for a refund of the VAT?

Foreign enterprises that pay the tax on supplies of goods and services made to them within Switzerland by domestic taxpayers and that have been invoiced according to the regulations for these supplies or services and that use these supplies or services for business purposes. The minimum amount for a refund is 500 Swiss Francs in one calendar year. The foreign employer must not supply goods or services himself on Swiss territory. Any VAT refund presupposes that full reciprocity is granted by the country in which the applicant has his residential or business domicile.
Particulars:

• Refunds can only be made on the tax of services which have been invoiced according to the regulations by domestic taxpayers and on the import taxes levied by the Swiss Federal Customs Authorities.
• The claimant must have his residential or business domicile abroad and must neither deliver goods nor supply services in Switzerland and furnish proof of registration for VAT purposes (business status) in the country where he has his residential or business domicile.
• A VAT refund is only possible if the country of his residence or place of business grants the maintenance of reciprocity (see also list of countries).
• The application for a VAT refund can be made from the end until six months afterwards of the calendar year in which the rendered supply was invoiced according to the regulations, i.e. by June 30th of the following year. The minimum VAT amount per year for a refund is 500 Swiss Francs. A VAT refund is not possible for a total amount of less than 500 Swiss Francs. Corresponding documentation (form. no. 1221 to 1225 and the notice no. 19) can be downloaded from our website.
• The Federal Tax Adminstration handles the applications for a VAT refund in chronological order, i.e. date of receipt (if all necessary documents are available). It is therefore in your own interest to send the application early on. The applications are being handled as soon as possible depending on the other workload.
• If services have been rendered both in Switzerland (incl. import) and in Liechtenstein, then the application has to be made to the country, or rather to the administration, where the higher tax amount has been paid. Because of this, only one application has to be made for the Swiss VAT territory (Switzerland and Liechtenstein). The representative must have his residential or business domicile in the country of application.
• The refund application forms (form. no. 1222/1223 together with original invoices, proof of payment, receipts and proof of registration for VAT purposes in the country of residence) have to be sent within the period stipulated to:

Federal Tax Administration
Main Division of the Value Added Tax
Schwarztorstrasse 50
3003 Berne

Forms and further information (in German):