What is reclaimable?
The usual services on which VAT can be reclaimed include:
- Travel costs such as hotel, meals and car rental
- Conferences
- Training, further education
- Exhibitions/trade fairs, consulting costs and marketing (varies depending on country)
Download the VAT table 2023/2024
Fill out the form below to download the VAT table for companies in Switzerland
Submission deadlines
Submission deadlines for applicants based in Switzerland
For applicants from third country countries such as Switzerland, different deadlines apply to the respective authorities. These must be strictly adhered to, as an application submitted too late will be strictly rejected by the authorities and the VAT will therefore be “lost”. The following list provides an overview of which VAT applications must be submitted to the authorities by when:
Deadline with the authorities on June 30th:
- Bulgaria
- Germany
- Finland
- France
- Ireland
- Croatia
- Lithuania
- Luxembourg
- Malta
- Macedonia
- Monaco
- Montenegro
- Netherlands*
- Norway
- Austria
- Sweden
- Serbia
- Slovakia
- Slovenia
- Czech. republic
Deadline with the authorities on September 30th:
- Belgium
- Denmark
- Estonia
- Greece
- Italy
- Latvia
- Poland
- Portugal
- Romania
- Spain
- Hungary
Deadline with the authorities on December 31st:
- Great Britain
- Iceland*
- Cyprus
Special regulations*
- Canada (1 year from invoice date)
- Australia (4 years retroactively)
- Iceland (6 years retroactively)
- Netherlands (first application possible 5 years retroactively)
Submission deadlines for applicants based in the EU
Companies based in the EU must have submitted their refund applications from the above-mentioned countries to the authorities by September 30th, ie nine months after the end of the calendar year (except for special regulations in Canada and Australia). Swiss applications must be submitted to the authorities no later than six months after the end of the calendar year, i.e. by June 30th.