Art. 88 VAT from 2024

Art. 88 Refunds to the taxable person
1 If the tax return discloses a surplus in favour of the taxable person, it is refunded.
2
3 The taxable person may reclaim taxes paid but not due if the tax claim is not yet legally binding. (1)
4 If the surplus under paragraph 1 or the refund under paragraph 3 is paid out later than 60 days after receipt of the tax return or of the written claim to the entitlement by the FTA, interest shall be paid on the amount due for the period from the 61st day until payment or refund.
(1) Amended by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.