I'm afraid that is not how it works though. Urs could get his VAT back, but he is only able to recover VAT on the materials and services that he used to make further supplies or services directly or indirectly sold to end-users.LeVzi wrote: ....a lot of self employed people claim their tax back. And Urs is self employed, so technically he could claim his back too.
Value Added Tax (VAT) is a government applied tax, the company acts as a collector and the government receives what is collected.
http://en.wikipedia.org/wiki/Value_added_tax
