
Switzerland: new requirements for VAT refunds for foreign companies
The VAT refund procedure in Switzerland is changing. The Federal Tax Administration (FTA) has updated its guidelines to specify the supporting documents to be provided…

The VAT refund procedure in Switzerland is changing. The Federal Tax Administration (FTA) has updated its guidelines to specify the supporting documents to be provided…

From 1 January 2026, paragraph 83a of the Czech VAT Act introduces a new refund mechanism. Objective: to facilitate VAT refund access for companies established…

In a ruling dated 30 January 2026 (No. 24PA02052), the Paris Administrative Court of Appeal recalled an essential principle: the refund of French VAT must…