- Draft of practice adjustments for the revised Federal Act on Value Added Tax
- Topic: VAT refund
- Draft dated September 2, 2024
- Deadline for comments: September 30, 2024
- Includes information on tax object, refund procedures, and aviation industry
- Amendments due to VAT law revision
- Changes include exemption for foreign companies providing tax-exempt services in Switzerland
- Revision also affects organizers of events and requirements for submitting original invoices
- Impact of the 70/30 rule on refund procedures
- Changes in refund procedures for foreign companies and exclusions for travel agencies and event organizers
- Practice changes due to VAT regulation amendment, effective from January 1, 2025
- Details on eligibility for tax refund for companies providing tax-exempt services in Switzerland
Source: estv.admin.ch
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.
