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Swiss VAT: Updated Certification Requirements for Foreign Entrepreneurs in Refund Procedures

  • The Swiss Federal Tax Administration (ESTV) has updated section 1.4 regarding “Certification of Entrepreneur Status by the Foreign Tax Authority” in VAT Info 18 on the refund procedure.
  • The updated section 1.4 of VAT Info No. 18 and the related announcement are available online.

Source: taxlawblog.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.



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