Target Audience: US-based Executives, CFOs, & LLC Owners
The Stakes: 8.1% Refund on Swiss Expenses (Hotels, Transport, Events)
If you run a US company (Inc, LLC, Corp) and you just spent a fortune in Davos, Geneva, or Zurich, you might assume you can’t get a VAT refund because the USA doesn’t have a VAT system.
You would be wrong.
Switzerland actually has a special “Reciprocity Rule” for the United States. Because the US doesn’t levy a federal VAT on Swiss companies, Switzerland returns the favor by refunding VAT to US companies.
However, the “proof of business” paperwork is different. Here is the specific roadmap for US entities.
1. The “Reciprocity” Myth
Most countries (like France or Germany) require a “reciprocal agreement” where they only refund you if your country refunds them.
- The US Problem: The US has no federal VAT to refund.
- The Swiss Solution: Switzerland officially categorizes the US under the “No Comparable Tax” rule. This means US companies are automatically eligible for refunds, provided they prove they are a real business and not just a wealthy tourist.
2. Your Golden Ticket: IRS Form 6166
European companies just show their VAT registration number to prove they are a business. You don’t have one.
Instead, the Swiss Federal Tax Administration (FTA) requires IRS Form 6166 (Certification of U.S. Tax Residency).
- What it is: A computer-generated letter on Department of Treasury stationery certifying that your company filed a US tax return (e.g., Form 1120 or 1065) for the previous year.
- Why you need it: This is the only document the Swiss authorities typically accept as valid “proof of entrepreneurial status” for US firms. A Certificate of Good Standing from Delaware or a copy of your Articles of Incorporation is not enough.
3. The “Timing Trap” (Order It Now)
This is where most US companies fail. You cannot download Form 6166 instantly.
- The Process: You must file IRS Form 8802 to request it.
- The Wait: The IRS can take 4 to 8 weeks (sometimes longer) to process this request.
- The Deadline: The hard filing deadline in Switzerland is June 30. If you wait until May to request your Form 6166, you will likely miss the Swiss window.
Pro Tip: When filing Form 8802, enter “VAT” in the country-specific field so the IRS knows exactly what this is for. Request multiple copies (they cost the same user fee of $85/$185) so you have spares for other EU refunds.
4. Digital Invoices Are Now Okay (New for 2025)
In a massive win for US tech companies and remote teams, Switzerland modernized its rules on January 1, 2025.
- Old Rule: You needed physical, original paper invoices.
- New Rule: PDF invoices (e.g., from Uber, Marriott, or online booking tools) are now legally accepted without needing a hard copy.
- The Catch: The invoice must still address your company specifically (e.g., “Acme Corp, 123 Main St, New York”). An invoice billed to “John Doe” is still rejected, even if it’s a PDF.
5. Summary Checklist for US Applicants
| Requirement | US Specific Detail |
| Proof of Business | IRS Form 6166 (Must cover the year of the expense) |
| Reciprocity | Granted (Under “No Comparable Tax” rule) |
| Fiscal Rep | Mandatory (You must hire a Swiss agent) |
| Refund Method | Bank Transfer (Check payments are rare/impossible) |
🚀 Your US Action Plan
File IRS Form 8802 this week.
Don’t wait for your Swiss Fiscal Representative to ask for it.
- Download Form 8802 from IRS.gov.
- Pay the user fee (via Pay.gov).
- Request certification for the year you incurred the expenses (e.g., Year 2025).
- Once you receive the Form 6166 letter, scan it immediately—it is the key to unlocking your 8.1% refund.