deadline for filing VAT refund request expires on 30 June (end of day)
-extension of deadline not possible-
"A refund is not possible in case a later repair or replacement supply does not concern a supply of guarantee without extra charge, and as such is reinvoiced to the end-user by the foreign supplier. In such a situation, the foreign applicant of the VAT refund request performs a domestic supply, which could induce a VAT liability.
"Travel agencies and event organisers with their business establishment abroad are not entitled to refund of VAT that has been invoiced them in relation to domestic purchases of goods or services, whereas these purchases are reinvoiced to their customers "
"VAT mentioned in tickets cannot be refunded. This applies also to cash machine tickets, tickets for parking places, tickets for public transport and similar, regardless the amount"
"Bills addressed to other persons (for example sales representatives or staff) or without mentioning the name of the applicant do not entitle to refund "
"Refund is not possible in connection with supplies that according to the VAT Act are not subject to VAT"
"Transport, and ancillary supplies, in the scope of import or export of goods are relieved from domestic VAT and VAT on acquisitions (also applies on the consideration for the domestic route)"
"Basically, domestic supplies of motor vehicles, for purposes of export, to non taxable subjects as well as domestic repair work on vehicles that are registered outside Switzerland, are subject to VAT. However, a relief of VAT can apply when the motor vehicle has left the Swiss tax territory within 48 hours definitely. "
VAT plus Switzerland
VAT plus is a legal consulting firm specialised in indirect taxation (VAT, customs law, international trade law). Our focus is on international transactions with goods or services. Swiss VAT reclaim is a service offered by VAT plus to foreign companies that want to reclaim Swiss VAT. The Swiss VAT refund service is one of the services offered by VAT plus.
Issues to remember
The information on this website is of general nature only and cannot be regarded as advice, nor shall be used as main or sole basis for acts.