News
Switzerland Opens Annual VAT Filing to Small Businesses
Summary
Businesses with low revenue can switch to annual VAT returns easily.
Content
Thousands of businesses are already submitting their VAT returns annually rather than quarterly. This is achievable for businesses with an annual revenue not surpassing CHF 5,005,000 and that have filed and settled their returns promptly for the last three years. Changing is easy and can be performed directly in the ePortal service "VAT return" under "Receipt settings". Seize this chance to make the change by February 28, 2026, at the latest.
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