Value Added Tax Ordinance (VAT Ordinance)
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 151 Persons entitled to claim
(Art. 107 para. 1 let. b VAT Act) 1 The right to a refund of the taxes incurred under Article 28 paragraph 1 letter a and c VAT Act shall be granted to persons who import goods or have supplies made on the territory of the Swiss Confederation against a consideration provided they also: a. have their domicile, place of business or permanent establishment abroad; b. are not a taxable person on Swiss territory; c. do not make supplies on Swiss territory subject to paragraph 2; and d. prove to the FTA their business character in the state of their domicile, of their place of business or of the permanent establishment. 2 The entitlement to a tax refund remains intact if: a. the person is exempt from tax liability under Article 10 paragraph 2 letter b VAT Act; b. does not waive this exemption; and c. the exemption is not exclusively attributable to Article 10 paragraph 2 letter b number 1bis VAT Act. 3 Refund of the tax is conditional on the state of residence or of place of business or of t
Para. 1 — Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307). Para. 2 let. c — Amended by No I of the O of 21 Aug. 2024, in force since 1 Jan. 2025 (AS 2024 485).
Art. 152 Reciprocal right
(Art. 107 para. 1 let. b VAT Act) 1 Reciprocal right is deemed to be given if: a. businesses with their domicile or place of business on Swiss territory 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 businesses resident in the foreign state enjoy; b. in the foreign state concerned a tax comparable with the Swiss VAT is not imposed; or c. in the foreign state concerned a different type of sales tax from the Swiss VAT is imposed, which affects businesses with their domicile or place of business in the foreign state in the same way as businesses with their domicile or place of business on Swiss territory. 2 The FTA shall maintain a list of the states with which a reciprocal right declaration has been exchanged under paragraph 1 letter a.
Art. 153 Scope of the tax refund
(Art. 107 para. 1 let. b VAT Act) 1 The tax refund is commensurate in scope and limitations with the right of input tax deduction under Articles 28–30 and 33 paragraph 2 VAT Act. A refund is made at a rate of tax that is no higher than the statutory maximum rate for the supply concerned. Value added tax paid on supplies that are not subject to or exempt from tax under the VAT Act is not refunded. 2 Travel agents with their place of business abroad are not entitled to refunds of the taxes which have been invoiced to them on Swiss territory for the acquisition of supplies of goods and services that they charge on to customers. 3 Repayable taxes are refunded only if their amount in a calendar year reaches at least 500 francs.
Para. 1 — Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307). Para. 2 — Amended by No I of the O of 21 Aug. 2024, in force since 1 Jan. 2025 (AS 2024 485).
Art. 154 Refund period
(Art. 107 para. 1 let. b VAT Act) 1 The refund period corresponds to the calendar year. The application for a refund must be made within six months of the end of the calendar year in which an invoice was issued for the supply made. 2 If the supplier becomes liable for tax, the refund period ends at this time. The application for a tax refund for this period must be submitted with the first VAT return.
Art. 154 — Amended by No I of the O of 15 Aug. 2018, in force since 1 Jan. 2019 (AS 2018 3143).
Art. 155 Procedure
(Art. 107 para. 1 let. b VAT Act) 1 The application for a tax refund must be addressed to the FTA with the suppliers’ invoices or with the FOCBS’ assessment advice. The invoices must meet the requirements under Article 26 paragraph 2 VAT Act and be in the name of the applicant. 2 The FTA’s form must be used for the application. 3 The applicant must appoint a representative with domicile or with a place of business on Swiss territory. 4 The tax displayed on cash receipts may not be refunded. 5 The FTA may demand further details and documentation.
Para. 1 — Amended by No I of the O of 21 Aug. 2024, in force since 1 Jan. 2025 (AS 2024 485).
Art. 156 Refund interest
(Art. 107 para. 1 let.. b VAT Act) If the tax refund is paid out later than 180 days after receipt of the complete application by the FTA, refund interest set by the FDF is paid for the period from the 181st day until payment, provided the relevant state grants reciprocal rights.