From January 1, 2024, VAT will generally be registered and settled electronically. Based on the Federal Value Added Tax Act, Art. 65a, the Federal Council may prescribe the electronic procedure. The implementing ordinance will enter into force on January 1, 2024. Companies that make their submissions to the FTA in paper form will be granted a transitional period of one year to implement electronic processing. From January 1, 2025, all companies subject to VAT must register and settle VAT via the ePortal.
How can I continue to order a paper form for VAT statements?
During the transition period, you can continue to declare VAT using the paper statement if you are not yet using the online VAT statement. You will receive a separate order form together with the billing code. Please complete this form and return it to the FTA by post (no e-mails, telephone or fax). You will then receive the paper statement by post. This process must be repeated for each new billing period.
Until when can I order a paper form for the VAT statement?
The last order form for a paper statement is enclosed with the dispatch of the billing code at the end of November 2024.
I want to switch from the paper form to the electronic version. What do I have to do?
Visit the ePortal. You can find the VAT statement in the ePortal under “VAT statement”. You have two options to choose from:
- VAT accounting pro: This is the full version with all currently available functionalities and services.
- VAT statement easy: This online statement has a simple guest login. Tax representatives can also make optional use of the declaration release. The declaration release is a document that the taxable person signs – to confirm the tax representative’s electronically submitted statement – and submits to the FTA by post.
There are two ways to settle VAT electronically. Which one suits me?
Under VAT online billing you will find a comparison of VAT billing pro and VAT billing easy. We recommend MWST-Accounting pro so that you can benefit from all services.
Source: Federal Tax Administration
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