02/2022
FTA notice regarding new restriction in the VAT refund procedure vis-à-vis Austria
Selina Many
Switzerland adapts its counter-law to Austria's new regulation, according to which companies from third countries such as Switzerland are excluded from the VAT refund when purchasing fuel in Austria for invoices from 2021 onwards.
As of application year 2022 (invoices with invoice date 2021), Austrian companies can accordingly no longer claim the reimbursement of Swiss VAT in Switzerland for the purchase of fuels.
The correspondingly adapted country list is available here.
First publication:
FTA notice regarding new restriction in the VAT refund procedure vis-à-vis Austria
www.taxlawblog.ch
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