I wonder how it will work because there are contradictions on that page.
In the second part of the page , it still says the refund will be processed with the first annual invoice for 2021.
The added part at the top however states the refund will be processed in the second half of the year.
I hope they will send a refund for those of us who will pay the full annual invoice in the first half of the year... as there won't be any further invoices from which it can be deducted.
It is kind of funny that this is for MWST erroneously paid during the years from 2010 to 2015. I wasn't even paying these payments during these years. I wouldn't really complain if I didn't get the refund but I certainly am not going to let them know that I don't feel I deserve it.
I also got the bill with the 50chf deducted. Happily no need to wait for some refund check which then requires going to the Post Office or Bank to cash it in