Yes.
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Yes. A tax filing cadence can be annual, depending on the tax authority and the merchant’s tax registration requirements.
In Shopify, merchants can manage tax registrations and reporting, but the required filing frequency is determined by the relevant tax authority, not by Shopify. Depending on the jurisdiction and the business’s sales volume, filing may be annual, quarterly, monthly, or another required schedule.
So, annual filing is possible if the tax authority allows or requires it for that registration.