On 16 June 2023, the Swiss Federal Department of Finance confirmed that, in future, registration as a taxable person and the submission of VAT statements will have to be carried out exclusively by electronic means.
This amendment to the Swiss VAT Ordinance will come into force on 1 January 2024.
In fact, the vast majority of companies already communicate electronically with the Federal Tax Administration (FTA), which is more economical than using paper forms.
There is still a minority of taxpayers who continue to send their documents in paper form to the FTA. These taxpayers will therefore have a transitional period of one year (i.e. until 1 January 2025), so that they can take the necessary steps to switch to the online registration procedure and the electronic procedures for submitting and correcting VAT statements.
For more information, please contact our experts.
Source: Swiss Federal Council (In French)
