Target Audience: EU/UK Executives & Finance Teams
The Stakes: 8.1% Refund on Hotels, Transport, & Events
If you are a German, French, or British executive who just returned from a conference in Switzerland, you might assume reclaiming VAT is easy. After all, inside the EU, you just log into your own tax portal and click a button (the “8th Directive” process).
Stop right there.
Switzerland is not in the EU. You cannot use your local tax portal to reclaim Swiss VAT. If you try, you will find no option for “CH” expenses.
Instead, Switzerland uses an old-school, paper-based system that trips up thousands of European companies every year. Here is how to navigate the “Swiss Exception” without losing your money.
1. The “Intra-Community” Myth
Inside the EU, VAT refunds are digital and standardized.
- The Trap: Many EU finance teams wait until September 30 (the EU deadline) to think about foreign refunds.
- The Swiss Reality: The Swiss deadline is June 30. If you wait for the EU timeline, you will be 3 months too late, and your claim will be rejected instantly.
2. The Paperwork: “Certificate of Status”
Unlike US companies that need a special IRS form, EU companies have it slightly easier—but you still need a specific document.
- What you need: A Certificate of Entrepreneurial Status (or VAT Certificate) issued by your local tax authority (e.g., Finanzamt in Germany, HMRC in the UK, DGFIP in France).
- The Condition: It must confirm you were VAT-registered during the year of the expense.
- Tip: A printout from the VIES website is usually not accepted. You need an official certificate (often stamped/signed) from your tax office.
- Original vs. Copy: While rules are softening, the Swiss Federal Tax Administration (FTA) traditionally prefers the original certificate.
3. The “Reciprocity” Check
Switzerland only refunds VAT if your country does the same for Swiss companies.
- Good News: Almost all EU countries (Germany, France, Italy, Austria, etc.) and the UK have “Reciprocity” agreements with Switzerland. You are automatically eligible.
- The Exception: If you are based in a country with no VAT or a very specific tax regime that blocks refunds to Swiss firms, you might be out of luck. But for 99% of EU businesses, this is a green light.
4. The Process: You Need a Swiss Friend
You cannot file this yourself from Berlin, Paris, or London.
- Mandatory Fiscal Representative: You must appoint a tax representative based in Switzerland.
- Why: The Swiss authorities will not send money to a foreign IBAN directly for these claims, nor will they correspond with a foreign address. They deal only with the Swiss representative, who then forwards the cash to you.
- The Form: It is Form 1222. Your representative will fill this out.
5. Digital Invoices: The New 2025 Reality
As of January 2025, Switzerland has aligned with modern standards.
- Then: You needed to mail original paper hotel bills to Bern.
- Now: PDF invoices are legally accepted.
- The Critical Detail: The invoice must be addressed to your company (e.g., “Siemens AG, Munich”), not the employee (e.g., “Hans Müller”). If the hotel put your personal name on the bill, email them today to change it.
6. Summary Checklist for EU/UK Applicants
| Requirement | EU/UK Specific Detail |
| Portal | Do NOT use your local EU portal. It won’t work. |
| Deadline | June 30 (Strict. Earlier than the EU Sept 30 deadline). |
| Proof of Biz | Official VAT Certificate from your local tax authority. |
| Fiscal Rep | Mandatory. You need a Swiss agent. |
🚀 Your Action Plan
Don’t wait for your Q3 VAT return.
- Download your VAT Certificate: Log into your local tax account (Elster, impots.gouv, etc.) and request a current “Certificate of Registration.”
- Filter your ERP: Search for all expenses with country code “CH” or currency “CHF” from the last year.
- Find a Rep: If you don’t have a Swiss office, hire a specialized VAT refund agent. They usually take a success fee (percentage of the refund), so there is no upfront cost.