07.03.23

Electronic process for VAT registrations and VAT returns 

Switzerland’s plans to introduce new VAT rates in 2024 are accelerating, but these are not the only changes forecast for what is projected to be a congested January 2024 with respect to its fiscal calendar.  

Alongside new tax rates, the Swiss Federal Council is acceleration the automation of its fiscal procedures, by mandating that VAT registrations and VAT returns must be submitted electronically from 1 January 2024. 

This obligation builds on an already strong electronic culture in the country, where most VAT returns are submitted electronically, therefore signalling Switzerland’s firm intention to cement this within its legislative framework.