- Small businesses in Switzerland with annual revenue under CHF 5,005,000 can now file VAT returns annually instead of quarterly.
- Eligibility requires timely VAT filing and settlement for the past three years.
- The switch can be made easily via the ePortal “VAT return” under “Receipt settings.”
- The deadline to opt for annual filing is February 28, 2026.
Source: fiscal-requirements.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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