Federal Act on Value Added Tax

¹With­in the tax peri­od, the tax is re­por­ted:

a.

as a rule quarterly;

b.

for re­port­ing us­ing net tax rates (Art. 37 paras. 1 and 2): every six months;

c.

if there are reg­u­lar in­put tax sur­pluses: at the re­quest of the tax­able per­son, monthly.

²On ap­plic­a­tion, the FTA shall per­mit, in jus­ti­fi­able cases, oth­er re­port­ing peri­ods and shall stip­u­late the con­di­tions there­for.