The Swiss authorities online
VAT has an effect on your accounting procedures. There are two ways of reporting it:
You should submit the VAT return without being requested to do so within 60 days of the end of the reporting period and pay the tax due at the same time. If the FTA owes you a tax credit in any reporting period, the money will be refunded to you within 60 days of receipt of the VAT return.
The question of when, i.e. in which reporting period, you should declare the tax and deduct the input tax depends on the form of reporting you opt for. Basically, the date on which the invoice is sent or received is decisive. However, you can request authorisation to declare the tax and the input tax in the reporting period in which the invoice is paid . You must abide by the reporting procedure chosen for at least one tax period (calendar year).