Swiss VAT Refund: The Guide for Foreign Companies (2026)

The four cumulative conditions

To qualify, the applicant company must meet all of the following conditions:

• have its seat, domicile, or a permanent establishment abroad;
• supply no service on Swiss territory during the period concerned;
• have incurred the expenses for its business activity;
• prove its status as an entrepreneur through a certificate issued by the tax authority of its country.

Reciprocity: do France and the EU qualify?

Switzerland only refunds VAT to companies established in a country that grants reciprocity (art. 152 VAT Ordinance). In practice, the country must give Swiss companies an equivalent refund right, or levy no tax comparable to VAT.

France grants reciprocity. French companies, like all companies in the European Union, are therefore entitled to a Swiss VAT refund. The procedure is also open to many non-EU countries, including the United Kingdom, the United States, Japan, and the United Arab Emirates, among others. See our VAT in Switzerland guide for all applicable rates and obligations.

The minimum amount: CHF 500 per application

The recoverable VAT must reach at least CHF 500 per calendar year. Below that threshold, the FTA declares the claim inadmissible. The minimum is calculated across all invoices for the same year, which lets you pool small expenses to clear the bar.

Which expenses qualify for a refund?

Business expenses incurred in Switzerland and backed by compliant invoices that meet Swiss requirements qualify for a refund. The refund covers the input VAT the company could have deducted had it been registered in Switzerland.

The most common eligible items are:

• accommodation (hotel rate of 3.8%);
• trade fair, exhibition, and conference costs (stand rental, set-up, logistics);
• training attended in Switzerland;
• goods purchased from Swiss suppliers;
• import VAT paid to the FOCBS (customs), against the relevant assessment decisions.

Special case: VAT on a trade fair or exhibition

Reclaiming VAT on a professional trade fair in Switzerland is possible, as long as you make no direct sale there. The classic trap for an exhibitor in Geneva, Basel, or Zurich is to invoice or take payment on site: that transaction is a service supplied in Switzerland and tips the company into VAT liability, wiping out the annual refund right.

How to claim the refund: the step-by-step procedure

The refund application follows three steps and accepts no forms other than the FTA's official templates. Any non-compliant document leads to a rejection or a hold on the file.

Step 1 — Gather the original, compliant invoices

Collect all supplier invoices for the calendar year, as originals, carrying the mandatory Swiss VAT details (the supplier's UID number in the CHE format, the rate applied, the VAT amount). For import VAT, keep the FOCBS assessment decisions.

Step 2 — Complete forms 1222 and 1223

The file rests on two forms:

• form 1222: the refund application itself, which includes the power of attorney to the Swiss representative;
• form 1223: the detailed list of every invoice submitted.

Step 3 — Attach the entrepreneur certificate and file

Add the certificate of entrepreneur status issued by the tax authority of your country. In France, this is the assujettissement certificate issued by your business tax office (SIE), valid for the calendar year concerned. The complete file is then filed with the FTA by your representative in Switzerland.

What are the deadlines for a Swiss VAT refund?

Two timeframes shape the procedure: the filing deadline, and the FTA's processing time.

Filing deadline: 30 June, no extension

The application for a calendar year must be filed between 1 January and 30 June of the following year. This is a forfeiture deadline: after 30 June, the refund right is lost, with no appeal and no extension. Only one application is allowed per calendar year.

The FTA's refund timeframe

Once the complete file is filed, the FTA reviews it and then pays the refund in Swiss francs (CHF). Switzerland publishes no guaranteed processing time for this procedure: expect several months. Default interest may be owed by the FTA in the event of delay, under the conditions of art. 88 VAT Act.

Do you need a fiscal representative in Switzerland to reclaim VAT?

Yes, it is a legal obligation (art. 154 VAT Ordinance), not an option. A foreign company cannot file its own refund application with the FTA: it must appoint a fiscal representative in Switzerland whose domicile or seat is in Switzerland, who acts as the address for notifications and as the point of contact with the administration. The power of attorney sits directly on form 1222.

Refund or registration: which case are you in?

The right path depends on your activity in Switzerland. If you carry out no taxable transaction there, the annual 1222/1223 refund procedure is for you. If you sell, deliver, or supply services in Switzerland, you cross the VAT liability threshold and must register to recover your VAT through your returns.

• No taxable transaction, expenses only → refund application (1222/1223), recovered once a year before 30 June.
• Sales, deliveries, or services on the spot → VAT registration, recovered through periodic VAT returns.

Need help recovering your Swiss VAT?

Eurofiscalis acts as your representative domiciled in Switzerland: we check that your expenses are eligible, prepare forms 1222 and 1223, secure your certificates, and file your application with the FTA before the deadline. You get your VAT back, we handle the procedure and the dialogue with the administration. See our guide on invoicing in Switzerland.

Book a meeting with a specialist → Learn how to get a VAT number in Switzerland. Filing requirements are covered in our VAT return in Switzerland guide.