Switzerland: VAT refund claims due by 30 June 2021

Switzerland: VAT refund claims due by 30 June 2021

Businesses without a Swiss establishment or value added tax (VAT) registration have until 30 June 2021 to file their claims for refund of Swiss VAT incurred in 2020.


The deadline for a VAT refund claim cannot be extended—even given the current coronavirus (COVID-19) pandemic 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)—amounts that may be recovered from the Swiss tax administration.

When a company incurred at least CHF 500 in Swiss VAT during 2020, it has until 30 June 2021 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 a VAT refund request.

Read an April 2021 report prepared by the KPMG member firm in Switzerland

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