Federal Act
on Value Added Tax
(Value Added Tax Act, VAT Act)

¹ With­in the tax peri­od, the tax shall be re­por­ted on a quarterly basis. For re­port­ing us­ing net tax rates (Art. 37 paras. 1 and 2), the tax shall be re­por­ted half-yearly.¹⁰¹

^1bis At the re­quest of the tax­able per­son, the tax shall be re­por­ted:

a.

in the case of a reg­u­lar in­put tax sur­plus: monthly;

b.

in the case of a turnover not ex­ceed­ing 5,005,000 francs from tax­able sup­plies each year: an­nu­ally.¹⁰²

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