English translation of Article 35 of the Swiss VAT Act 2010

This page contains an English translation of the below Article of the revised Swiss VATA 2010 and is part of a web based Swiss VATA 2010 commentary published in German. Should you require qualified written legal advice on cross-border transactions potentially triggering Swiss VAT  from a Swiss VAT lawyer please do not hesitate to contact: Harun Can

Article 35 of the Swiss VAT Act 2010

Filing period 
  1. Within the tax period, the return is filed: 
    a. in general, quarterly;
    b. for returns filed using net tax rates (Article 37 paras. 1 and 2): every six months; 
    c. where there are regular input tax surpluses: monthly at the request of the taxable person.

  2. On application, the Federal Tax Administration shall permit, in justifiable cases, different filing periods and will stipulate the conditions therefore.

Corresponding Article(s) of the EU VAT Directive (Recast) 2006/112/EC (as of January 2010)

Article 252 of the EU VAT Directive

1. The VAT return shall be submitted by a deadline to be determined by Member States. That deadline may not be more than two months after the end of each tax period.

2. The tax period shall be set by each Member State at one month, two months or three months. Member States may, however, set different tax periods provided that those periods do not exceed one year.