Via Madonna dello Schioppo, 67 - 47023 Cesena (FC) - Italy
Tel 0039-0547-380622 - FAX 0039-0547-630654 info@tva-international.it

Switzerland

VAT REFUND IN SWITZERLAND:
ALL NON RESIDENTS ARE ALLOWED TO GET IT

a) Refundable expenses:
Diesel, Repairs, Breakdown services, Telephone, Taxi.

b) Suitable documents: 
Original LOMO,DKV,UTA,ESSO,FINA,SHELL,IDS invoices and proof of payment (always to be attached).

Original paid cash INVOICES (NO RECEIPTS) of Diesel refuellings showing the following details:

  1. SUPPLIER'S STAMP
  2. DESCRIPTION OF THE PURCHASED GOODS
  3. QUANTITY OF LITRES REFUELLED
  4. TAXABLE AMOUNT
  5. VAT AMOUNT
  6. TOTAL PAID AMOUNT
  7. COMPLETE HEADING OF PURCHASER FILLED IN BY THE SUPPLIER OR PURCHASER'S COMPLETE STAMP
  8. DATE AND NUMBER OF INVOICE
  9. VAT RATE 7,60%
  10. SWISS V.A.T. REGISTRATION NUMBER OF FISCAL REPRESENTATIVE
  11. PROOF OF PAYMENT OF EACH INVOICE (for Esso, Shell invoices, as well) OR BANK STATEMENT SHOWING THE INVOICE SETTLEMENT.

N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE SWISS AUTHORITY.

c) Required certificates: 
Original Certificate of Status of Taxable Person issued by Tax Authority during the current year.

d) Forwarding of the documents: 
Yearly to our office before 31st March of the following year.

e) Minimum VAT amounts: 
Yearly application: CHF. 500,00 (€ 300,00)

V.A.T. REFUND IS POSSIBLE ONLY IF THE COUNTRY WHERE THE COMPANY IS ESTABLISHED GUARANTEES THE FULL RECIPROCITY WITH SWITZERLAND.