Switzerland: VAT refund claims due June 2020

Switzerland: VAT refund claims due June 2020

Businesses without a Swiss establishment or value added tax (VAT) registration still have until the end of June 2020 to file their refund claim for Swiss VAT incurred in 2019.

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The deadline for a VAT refund claim remains 30 June 2020, and according to current information, is not being extended—even given the current coronavirus (COVID-19) circumstances.

Many businesses without an establishment or VAT registration in Switzerland often incur Swiss VAT on business expenses (e.g., travel and lodging expenses, purchases of goods in Switzerland or import VAT when importing goods into Switzerland). In the course of a year, this can add up to a significant amount of Swiss VAT incurred by the company. Affected companies may not want to consider this VAT as costs because, in principle, it be recovered from the Swiss tax administration.

If a company incurred at least CHF 500 in Swiss VAT over the course of 2019, it still has until the end of June 2020 to submit a VAT refund claim, provided its country of residence grants reciprocal rights to Swiss companies. Foreign companies are required to appoint a Swiss-based fiscal representative in order to file this refund request.


Read a May 2020 report prepared by the KPMG member firm in Switzerland

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