Internal Memo for Finance Teams
Subject: Procedural Differences for Reclaiming Foreign VAT
Reclaiming VAT from Switzerland is not the same as reclaiming VAT from France, Germany, or Italy. It falls outside the EU “8th Directive” electronic system. The table below outlines the critical operational differences.
The “Cheat Sheet”
| Feature | Intra-EU Refund (8th Directive) | Swiss Refund (Foreign Business) |
| The System | Digital / Self-Service | Manual / Intermediary |
| How to File | Via your own local tax portal (e.g., Elster, HMRC, impots.gouv). | Must appoint a Swiss Fiscal Representative. Filed physically/locally in Bern. |
| The Form | Standardized electronic dataset. | Form 1222 (Paper/PDF via Rep). |
| Deadline (Strict) | September 30 (of the following year). | June 30 (of the following year). 🚨 3 months earlier! |
| Eligibility | Automatic for EU VAT-registered entities. | Requires “Reciprocity” (granted for most EU/US/UK firms). |
| Proof of Status | Usually automated (system checks your VAT #). | Certificate of Entrepreneurial Status (original or certified copy required). |
| Invoices | Scans uploaded to portal. | Originals or PDF (Must strictly be addressed to Company). |
| Minimum Claim | €50 (usually) / €400 (interim). | CHF 500 per calendar year. |
| Payout Path | Direct to your company bank account. | Paid to the Fiscal Representative first, then transferred to you. |
| Correction Window | Often allows amendments/re-submissions. | Rejections are often final if close to the deadline. |
⚠️ Critical “Swiss Specific” Warnings for the Team
- The June 30 Hard Stop:
- Risk: Finance teams used to the September EU deadline often start looking at foreign VAT in July.
- Result: By July 1st, your Swiss claim is legally dead. There is no appeal.
- Action: Set an internal calendar reminder for May 1st to collate Swiss invoices.
- The “Address” Rule:
- Risk: Hotels often bill the guest (“Mr. Bond”). EU portals sometimes let this slide for small amounts.
- Result: The Swiss Federal Tax Administration (FTA) is stricter. If the invoice doesn’t say “Spectre Ltd,” it is rejected.
- Action: Enforce a strict T&E policy: No expense reimbursement for Swiss hotels >CHF 500 unless the Company Name is on the bill.
- No “Partial” Years:
- Risk: In the EU, you can sometimes file quarterly.
- Result: Switzerland generally processes refunds annually. (Exceptions exist, but the standard is one claim per year covering Jan 1 – Dec 31).
💡 Next Step for the CFO
Appoint the Representative Now.
Since you cannot file this yourself, you need a Swiss partner.