- Swiss Federal Administrative Court ruled on VAT refund for 2021
- Ordinance required original receipts for refund procedure
- Appellant did not submit original receipts, refund application rejected
- Appeal dismissed
- Company based in Austria involved in plastic goods and machinery
- Applied for VAT refund of 7812.39 CHF for 2021
- Submitted invoice copies, not originals, leading to rejection
- Company argued electronic copies should be accepted as originals
- Request for future acceptance of reproduced documents denied
- Appeal against rejection was dismissed by the tax authority
Source: bvger.weblaw.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
