Original invoices and receipts are not required for a Switzerland VAT refund claim and scans or photocopies may be submitted.

Yes, only a single (annual) Switzerland VAT refund claim is allowed for VAT in Switzerland incurred in the previous calendar year.

A Switzerland VAT refund claim must exceed CHF 500.00.

In addition to the standard Switzerland VAT rate, there are reduced Switzerland VAT rates of 3.8% and 2.6%. Generally all expenses claimable as part of a Switzerland VAT refund will be subject to VAT in Switzerland at the standard Switzerland VAT rate, except for Accommodation and Food, drinks and restaurant services which are subject to VAT in Switzerland at one of the reduced Switzerland VAT rates.

An entity will generally be entitled to a Switzerland VAT refund if it is not established in Switzerland and does not have a VAT registration in Switzerland and also does not make taxable supplies that are subject to VAT in Switzerland. Additionally, an entity must be established in one of the countries on Switzerland’s reciprocity list for VAT refunds.

The following documents would need to be submitted as part of a Switzerland VAT refund: invoices for which a refund is requested, a valid tax certificate, completed application form and documents for your appointed agent (if applicable – e.g., if you have appointed VAT IT as your agent).