What can be recovered

The usual services on which VAT can be reclaimed include:

  • Travel expenses such as hotels, meals and car rental
  • Conferences
  • Training sessions/courses
  • Exhibitions/trade fairs, consulting fees and marketing (varies from country to country)

Overview VAT table for companies in Switzerland    Download

 

Submission deadlines

Submission deadlines for applicants based in Switzerland

Different deadlines for the respective authorities apply to applicants from non-EU countries like Switzerland. These must be observed, as an application that is filed late is strictly rejected by the authorities and the VAT is therefore «lost» as a result.
The following list gives an overview of when the authorities must receive the VAT applications by at latest:

30 June deadline for receipt by the authorities:

  • Bulgaria
  • Germany
  • Finland
  • France
  • Ireland
  • Croatia
  • Lithuania
  • Luxembourg
  • Malta
  • Macedonia
  • Monaco
  • Montenegro
  • The Netherlands
  • Norway
  • Austria
  • Sweden
  • Serbia
  • Slovakia
  • Slovenia
  • Czech Republic
  • Lithuania

30 September deadline for receipt by the authorities:

  • Belgium
  • Denmark
  • Estonia
  • Greece
  • Italy
  • Latvia
  • Poland
  • Portugal
  • Romania
  • Spain
  • Hungary

31 December deadline for receipt by the authorities:

  • United Kingdom
  • Iceland*
  • Cyprus

Special regulations*

  • Canada (1 year from date of invoice)
  • Australia (4 years retroactive)
  • Iceland (6 years retroactive)
  • Netherlands (5 years retroactive)

Submission deadlines for applicants based in the EU

Companies based in the EU can submit their claim from the above countries by the 30th of September, i.e. they have to file it with the authorities nine months after the end  of the calender year (with the exception of the special regulations that apply to 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. submitted by the 30th of June.