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Switzerland electronic filings requirements 2025

Swiss ePortal FAQs on electronic VAT registration, payments and adjustments from January 2025

The federal cabinet of the Swiss Confederation, the Federal Council, has mandated electronic VAT compliance. This is done via an update to the Swiss VAT ordinances and Art. 65a VAT Act. From 1 January 2025, 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.

There are a range of further 2025 Swiss VAT changes being implemented, and also Swiss e-commerce deemed supplier rules. There is also a debate for a further Swiss VAT rise from the current 8.1% to 8.5% by 2026.

Read more in our Switzerland country VAT guide.


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