Refund of Swiss VAT to foreign companies domiciled in the Republic of Cyprus

Local news, 11.07.2022

The Swiss Federal Tax Administration (FTA) has announced that companies with a place of domicile, place of business or permanent establishment in the Republic of Cyprus, which have been charged Swiss VAT, can now obtain a refund of the VAT paid, subject to certain conditions. 

To be entitled to a refund, the company must, among other things, prove to the FTA that it is an entrepreneur in the country where it has a place of domicile, place of business or permanent establishment.

The proof of entrepreneurial status issued by the tax authorities of the Cyprus must be valid for the refund period (calendar year), as well as confirm and communicate the following:

  • that the applicant is registered for VAT during the period for which the VAT refund is claimed; or 
  • the date on which the applicant was entered in the register of VAT payers.

Full details with Q&A are available on the website of the Federal Tax Administration VAT refund to companies with their domicile on foreign territory