Swiss VAT refunds: Deadline approaching for non-Swiss businesses

Did you incur Swiss VAT in 2024? Learn how to reclaim it.

In principle, non-Swiss businesses without a Swiss VAT registration can reclaim Swiss VAT incurred on expenses during the year 2024. This is a valuable opportunity to recover costs associated with business expenses. The ability for non-Swiss businesses without Swiss VAT registration to reclaim Swiss VAT incurred in 2024 expires on 30 June 2025. Missing this deadline means losing your chance to claim your refund as such deadline cannot be extended.

Many businesses/companies incur Swiss VAT on their business expenses, such as travel expenses, car rental expenses, car lease expenses, conference expenses, lodging expenses, meal expenses, restaurant expenses, purchases of goods in Switzerland etc.

These expenses can be substantial, and a significant VAT amount can be incurred by businesses on an annual basis. However, businesses could file a refund claim (if the conditions are fulfilled) and therefore VAT does not necessarily need to be associated to a final cost.

Regarding the VAT incurred in 2024, a refund claim can be filed until June 2025 (included), assuming the total VAT amount incurred exceeds CHF 500 and the business’s country of residence offers reciprocal VAT recovery rights to Swiss businesses. This procedure also requires appointing a VAT representative in Switzerland.

How we can help: Unlock the full potential of Swiss VAT refunds with RSM

RSM Switzerland can act as VAT representative and our VAT experts can handle the entire refund process, maximizing the chances of success.

Beyond VAT refunds, at RSM our VAT team is dedicated to help our clients and provide comprehensive support for all Swiss VAT needs/issues, ensuring compliance with the Swiss VAT Law and minimizing the VAT risks.

RSM Switzerland would be pleased to assist you accordingly. Should you require our support, please do not hesitate to reach out to our VAT team.