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Published on 11 March 2025

Refund procedure: New reciprocal right with New Zealand

Berne, 11.3.2025 - Swiss businesses can claim a refund in New Zealand for Goods and ServicesTax (GST) paid in New Zealand. Based on the reciprocal right, from the 2025 application year onwards, i.e. for invoices dated in 2024, New Zealand businesses will be able to claim Swiss VAT refunds in Switzerland without having to prove a reciprocity in each individual case. The FTA has updated the list of countries on its website accordingly.