Deadlines for settlement VAT

The reporting form must be submitted unsolicited within 60 days of the end of the corresponding reporting period.

If the taxpayer discovers errors in his accounts in the course of preparing the year-end closing figures, he must correct them by means of a corrective statement in accordance with Article 72 paragraph 1 of the VAT Act at the latest in the statement for the period in which the 180th day from the end of the financial year concerned falls.

Reporting Reporting periods Submission deadline

First quarter

1 January to 31 March

31 May

Second quarter

1 April to 30 June

31 August

Third quarter

1 July to 30 September

30 November

Fourth quarter

1 October to 31 December

28/29 February

Monthly reporting (example)

1 January to 31 January

31 March

First half

1 January to 30 June

31 August

Second half

1 July to 31 December

28/29 February

Correction reporting (applies to all reporting methods)

Tax periods
(calendar year)

240 days after the end of the financial year in question

Last modification 03.04.2024

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Federal Tax Administration FTA
Main Division VAT
Collection Division
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3003 Berne

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