- The Swiss Federal Council has decided that, starting from January 1, 2024, VAT registrations and VAT returns must be submitted electronically.
- This amendment to the VAT Ordinance aims to streamline procedures and promote the use of online channels for communication between businesses and the Federal Tax Administration (AFC). As of the end of 2022, nearly 100% of registrations were done online, and approximately 96% of returns and 70% of corrections were submitted through the AFC portal.
- The majority of feedback received during the consultation process supported the transition to electronic processes, although some participants requested transitional periods and contingency plans for system outages.
- The ordinance allows for a one-year transition period for businesses that still rely on paper submissions, and it outlines procedures for temporary unavailability of the online portal due to operator-related issues.
Source: admin.ch
