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


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Art. 156 Refund interest

(Art. 107 para. 1 let.. b VAT Act)

If the tax re­fund is paid out later than 180 days after re­ceipt of the com­plete ap­plic­a­tion by the FTA, re­fund in­terest set by the FDF is paid for the peri­od from the 181st day un­til pay­ment, provided the rel­ev­ant state grants re­cip­roc­al rights.

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