VAT refund to companies with their domicile on foreign territory

As a recipient of services with your place of residence, place of business or permanent establishment abroad, have you incurred VAT expenses for your business activities in Switzerland and would like to have them repaid? You can find out more about the so-called «VAT refund» here.

The legal basis for VAT refunds can be found in Article 107 paragraph 1 letter b of the Federal Act of 12 June 2009 on Value Added Tax (VAT Act) and in Articles 151 - 156 of the Value Added Tax Ordinance of 27 November 2009 (VAT Ordinance). For detailed information on the refund of VAT, please refer to the VAT info on refund procedures.

Questions & Answers About VAT Refund

Last modification 16.12.2021

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