- Swiss Federal Tax Administration (SFTA) has published draft guidance on revised refund procedure for non-established/non-registered foreign VAT payers
- Foreign non-established companies can recover Swiss input VAT via refund procedure
- Requirement to provide original invoice document will be abolished as of January 1, 2025
- Conditions for Swiss VAT refund include having seat abroad, not liable to register for VAT in Switzerland, and proving entrepreneurial status
- Refund procedure not applicable for non-entrepreneurial activities, VAT-exempt businesses, or if total amount refunded is less than CHF 500 per refund period
Source: alvarezandmarsal.com
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.
Latest Posts in "Switzerland"
- Swiss FTA Updates VAT Refund Rules: New Certificate Requirement for Foreign Companies in 2026
- Federal Court Confirms Liability for Retroactive Customs and VAT on Unlawfully Imported Meat
- Federal Court Rules on VAT Exemption for Mortgage Brokerage Services, Partially Grants Taxpayer’s Appeal
- Swiss Court Rules Finder’s Fees to Foreign Firms Are Taxable Services, Not Profit Shares
- Fully Digitalize VAT Filing for Swiss Businesses from Start to Finish
