- Businesses making zero-rated supplies can switch to monthly tax returns once per year to expedite VAT refunds. Once approved, the filing schedule cannot be changed within the same calendar year, defined as January 1 to December 31.
Source: fintua.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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