11.1 VAT return period
As a general rule, the VAT returns have to be filed quarterly.
In case the taxable person applied for the simplified accounting method (so-called
Saldosteuersatzmethode), the VAT returns have to be filed half-yearly.
In case the taxable person is regularly in a credit position, an application can be submitted for the filing of monthly VAT returns. Currently, it is not possible to submit the VAT returns electronically.
VAT Consulting AG
Klosterberg 11
CH-4051 Basel
Telefon: +41 (0) 61 225 90 50
Telefax: +41 (0) 61 225 90 51