The procedure for closing the VAT Representative begins with the completion of the format at the following address: https://www.estv.admin.ch/estv/it/home/mehrwertsteuer/dienstleistungen/formulare-online/loeschung.html First of all, the reason for the radiation must be chosen (which starts from the Cessation of activity, Retirement, End of activity in Switzerland up to the Merger, etc.) After completing a complete and rapid format, send the data online. After a few days, you will receive written communication of cancellation from the VAT Office. After the radiation, but only after having forwarded all mandatory statements, there will be a final review and if everything is ok, the reimbursement of the guarantee paid by the subject/customer will follow. The VAT Office has not expressed its repayment schedule.