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In order to claim the VAT, the following basic requirements must be fulfilled cumulatively by the applicant:
VAT charged from service providers / suppliers in Switzerland or Liechtenstein will be refunded by the respective state. Therefore, a separate application must be submitted to the competent authority in Switzerland and Liechtenstein. Since import taxes are levied by the Swiss Customs Authority, VAT refund on imports will only be carried-out by the Swiss competent authority, the Federal Tax Administration (FTA).
A mimimum amount of CHF 500 (refundable tax) is applicable for refunds in each state. Also, a representative must be appointed in every state.
Please note, that the new procedure concerning VAT refund for Switzerland and Liechtenstein will be published in our brochure (MWST-Info 18, only available in German, French and Italian) at a later date. As of 1.1.2013 point 6.4 of this publication is no longer applicable.
The application for VAT refund can be submitted from 1 January to 30 June of the following calendar year. The deadline (30 June) cannot be extended (date of postmark).
In accordance with Article 152 Para. 1 of the Value Added Tax Ordinance, reciprocal right is applicable if:
a) enterprises with their place of residence or place of business in Switzerland
have the right to claim refunds in the foreign state concerned of the VAT paid
on supplies acquired there, which in scope and restrictions is commensurate
with the right of input tax deduction, which enterprises resident in the foreign
b) in the foreign state concerned a tax comparable with the Swiss VAT is not
c) in the foreign state concerned a different type of sales tax from the Swiss VAT
is imposed, which affects enterprises with their place of residence or place of
business in the foreign state in the same way as enterprises with their place of
residence of place of business in Switzerland.
The Federal Tax Administration (FTA) maintains a list of states with which a reciprocal right decalaration has been exchanged. If a state is not listed, the applicant may prove otherwise that requirements according to Art. 152 Para. 1 are met. The FTA will take this evidence into consideration, if the following requirements
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