Switzerland

VAT rate

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2,5%, 3,8% and 8%

Minimum amounts

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CHF 500,-
It is only possible to submit one yearly claim.

VAT can be reclaimed on:

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Business-related expenses.
Only if the invoice contains all required information.

All invoices must contain:

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- Name, address and VAT identification number of the supplier
- Name, address and VAT identification number of the customer
- Invoice date
- Quantity and type of goods supplied
- Price inclusive of VAT
- Price excluding VAT
- VAT amount
- VAT rate

Simplified invoices are accepted.

Special rules

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Proof of payment must be submitted with the claim.