Was ist rückforderbar

Die üblichen Leistungen auf denen die Mehrwertsteuer zurückgefordert werden kann, sind unter anderem:

  • Reisekosten wie beispielsweise Hotel, Verpflegung und Automiete  
  • Konferenzen
  • Schulungen, Weiterbildungen
  • Ausstellungen/Messen, Beratungskosten und Marketing (variiert je nach Land)

Übersicht MWST-Tabelle für Unternehmen in der Schweiz Download

Übersicht MWST-Tabelle für Unternehmen in Liechtenstein Download

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Zusätzliche Länder mit Gegenrecht/Vereinbarung: Bahrain, Hongkong, Israel, Japan, Malta, Mazedonien, Taiwan, Türkei und Vereinigte Arabische Emirate

Zusätzliche Länder ohne Gegenrecht, aber Rückerstattung möglich: Bosnien-Herzegowina, Montenegro, Neuseeland und Südkorea

Eingabefristen

Eingabefristen für Antragssteller mit Sitz in der Schweiz

Für Antragssteller aus Drittland-Staaten wie der Schweiz gelten verschiedene Fristen bei den jeweiligen Behörden. Diese sind unbedingt einzuhalten, da ein zu spät eingereichter Antrag von den Behörden strikt abgelehnt wird und somit die MWST «verloren» ist.

Nachfolgende Auflistung gibt einen Überblick, welche MWST-Anträge wann spätestens den Behörden vorliegen müssen:

Frist bei den Behörden am 30. Juni:

  • Bulgarien
  • Deutschland
  • Finnland
  • Frankreich
  • Irland
  • Kroatien
  • Litauen
  • Luxemburg
  • Malta
  • Mazedonien
  • Monaco
  • Montenegro
  • Niederlande*
  • Norwegen
  • Österreich
  • Schweden
  • Serbien
  • Slowakei
  • Slowenien
  • Tschech. Republik

Frist bei den Behörden am 30. September:

  • Belgien
  • Dänemark
  • Estland
  • Griechenland
  • Italien
  • Lettland
  • Polen
  • Portugal
  • Rumänien
  • Spanien
  • Ungarn

Frist bei den Behörden am 31. Dezember:

  • Grossbritannien
  • Island*
  • Zypern

Sonderregelungen*

  • Kanada (1 Jahr ab Rechnungsdatum)
  • Australien (4 Jahre rückwirkend)
  • Island (6 Jahre rückwirkend)
  • Niederlande (Erst-Antrag 5 Jahre rückwirkend möglich) 

 

Eingabefristen für Antragssteller mit Sitz in der EU

Unternehmungen mit Sitz in der EU müssen ihre Rückerstattungsanträge der obengenannten Länder bis zum 30. September, d.h. neun Monate nach Ablauf des Kalenderjahres bei den Behörden eingereicht haben. (Ausnahme Sonderregelungen Kanada und Australien)

Schweizer Anträge sind spätestens sechs Monate nach Ablauf des Kalenderjahres, d.h. bis am 30. Juni bei den Behörden einzureichen.

MWST-News

Wir informieren Sie über Neuigkeiten und Änderungen in der «MWST-Welt»:

Rumänien: MWST-Satz von 20% auf 19% gesenkt per 01.01.2017

Griechenland: MWST Satz angepasst von 23% auf 24% per 01.06.2016

Island: Eingabefrist: 31. Dezember (Einreichung 6 Jahre rückwirkend möglich)

Norwegen: MWST Satz angepasst von 8% auf 10% (reduzierter Satz) per 01.01.2016

Österreich: Neuer reduzierter MWST Satz von 13% eingeführt per 01.01.2016 

Serbien: Neu ab Antragsjahr 2016 (Rechnungen ab 01.01.2015) besteht Gegenrechtsabkommen, d.h. MWST-Rückforderung ist neu auch in Serbien möglich

Wichtige Neuerungen: Privatnutzung von Schweizer GeschäftswagenLesen Sie hier mehr im «cashbackaktuell» 

MWST-Rückforderung neu auch in folgenden Ländern möglich: Bosnien-Herzegowina, Malta, Montenegro und Neuseeland

Buchungstool CASH BACK TRAVEL: Lesen Sie hier mehr