Established and non-established businesses that are registered for VAT in Switzerland must file periodic VAT returns (usually quarterly) either electronically (online return) or using the Federal Tax Administration's paper form.
Established and non-established businesses registered for VAT in Switzerland are entitled to recover local VAT through their periodic VAT returns. However, restrictions on VAT recovery may apply in relation to certain types of goods and services.
Similar to refund schemes in other VAT jurisdictions (e.g. those in the EU referred to as VAT refunds under the 8th or 13th VAT Directives), companies not established in Switzerland may be able to reclaim Swiss VAT they incurred through a similar VAT refund scheme.