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Switzerland electronic filings requirements 2024

Federal Council mandates electronic VAT registration, payments and adjustments from January 2024

The federal cabinet of the Swiss Confederation, the Federal Council, is to mandate electronic VAT compliance. This is done via an update to the Swiss VAT ordinances and Art. 65a VAT Act. From 1 January 2024, the following requirements will be introduced:

  • Electronic VAT registration applications
  • E-filing of VAT returns
  • VAT Adjustments

Most taxpayers already use the electronic portals and communications already available. This change will bring the last taxpayers onto the same basis. Taxpayers may apply for a 1-year transition period from paper to electronic filing or communications.

Read more in our Switzerland country VAT guide.


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