Foreign businesses that incur Swiss VAT may be able to claim a refund of this VAT from the FTA.
To be eligible to make a claim, the following conditions must be satisfied:
- Ìý
•ÌýÌýÌýÌý The business's place of residence, place of business or permanent establishment must be abroad.
- Ìý
•ÌýÌýÌýÌý The business must not be registered for VAT in Switzerland or Liechtenstein (no tax liability according to article 10 of the Swiss
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Web page updated on 24 Aug 2024 13:14