- Mandatory online for registration and billing will be implemented from January 1, 2024
- The electronic procedure can be mandated by the Federal Council based on the Federal Act on Value Added Tax, Article 65a
- The implementation regulation will come into effect on January 1, 2024
- Companies currently submitting paper forms to the Federal Tax Administration (ESTV) will have a one-year transition period to switch to electronic processing
- From January 1, 2025, all VAT-liable companies must register and bill VAT via the ePortal.
Source: estv.admin.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.