Ordinance
on Value Added Tax
(Value Added Tax Ordinance, VAT Ordinance)

(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:¹³²

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 the per­son is ex­empt from tax li­ab­il­ity un­der Art­icle 10 para­graph 2 let­ter b VAT Act and does not waive this ex­emp­tion.¹³³

³ Re­fund of the tax is con­di­tion­al on the state of res­id­ence or of place of busi­ness or of the per­man­ent es­tab­lish­ment of the ap­plic­ant busi­ness grant­ing a cor­res­pond­ing re­cip­roc­al right.