The VAT refund procedure in Switzerland is changing. The Federal Tax Administration (FTA) has updated its guidelines to specify the supporting documents to be provided by foreign companies.
Since February 26, 2026, a revision of section 1.4 of VAT Info No. 181 reinforces the requirements related to proof of taxable status.
What is changing in practice
From now on, foreign companies must provide a certificate of their tax status covering the entire refund period requested (full calendar year).
This certificate must mention:
- either that the company was registered for VAT throughout the entire period concerned
- or the start date of its VAT registration
Summary table of the new requirements
| Required element | Before the update | After the update |
|---|---|---|
| Tax status certificate | Required | Required |
| Period covered | Not specified | Full year |
| Proof of VAT registration | Not very detailed | Mandatory (date or confirmation) |
Special cases according to the country’s tax system
Countries with a VAT system
The certificate must:
- confirm the VAT registration during the requested period
- or indicate the date of VAT liability
Countries without a VAT system
The certificate must:
- confirm the entrepreneur status during the period concerned
- or specify the start date of this status
Points of vigilance for companies
To avoid any rejection or delay in the processing of applications, it is recommended to:
- verify that the certificate covers exactly the period requested
- ensure that it is issued by the competent tax authority
- use, whenever possible, the pre-established official forms
This update aims to clarify and secure the VAT refund procedure in Switzerland. Foreign companies must now pay particular attention to the compliance of their supporting documents, otherwise their application may be refused or delayed.
Need support for your VAT refunds in Switzerland?
The new Swiss requirements can quickly complicate your procedures. ASD Group supports you at every step to guarantee the compliance of your files and optimize your VAT refunds internationally.
- gate.estv.admin.ch (in French) ↩︎
Noémie Almot
Community Manager & Copywriter
Noémie is a specialised content writer at ASD Group. She creates and manages blog articles as well as news updates on our websites, with a focus on VAT, international taxes, customs operations, social regulations, and international trade. With her clear and educational writing style, she makes complex and technical topics easily understandable and relevant for businesses.
