Switzerland’s VAT refund scheme for non-established businesses remains in place, but the administration has significantly tightened its practical requirements since February 2026. Without any change to the legal framework, three areas are now subject to stricter scrutiny:
- Claims must be submitted through the tax authority’s digital platform, with supporting documents that are complete, legible and well-organised. Incomplete or poorly documented files are being rejected more frequently.
- The verification of VAT registration status in the applicant’s home country has been strengthened. Up-to-date and substantive certificates are required, with older or generic documents increasingly being turned away.
- Greater attention is being paid to the link between expenses claimed and the company’s actual business activity. Costs that are insufficiently justified or only indirectly connected to a taxable activity may be excluded from the refund.
For foreign businesses, this shift means claims need to be prepared more carefully and supported by robust documentation to secure a successful refund.
