The legal basis for VAT refunds can be found in Article 107 Paragraph 1 Letter b of the Federal Act of June 12, 2009 on Value Added Tax (MWSTG) and in Articles 151 – 156 of the Value Added Tax Ordinance of November 27, 2009 (MWSTV). For detailed information on VAT reimbursement, please refer to the VAT info reimbursement procedure.
Questions & answers on the VAT refund
- Who can apply for a tax refund?
- What are the basic requirements for a VAT refund?
- What are the formal requirements for a VAT refund?
- What are the binding submission deadlines?
- When is the reciprocal right deemed to be granted in the case of a VAT refund?
- What special features must be observed for the VAT refund?
- What is the procedure if benefits were obtained both in Switzerland and in Liechtenstein (valid from the 2012 compensation period)?
Source estv.admin.ch
