VAT Online obligation

From 1 January 2024, VAT registration and reporting will generally be carried out electronically.

From 1 January 2024, VAT registration and reporting will generally be carried out electronically. Based on Article 65a of the Federal Act on Value Added Tax, the Federal Council may stipulate the electronic conduct of procedures. The implementing ordinance will enter into force on 1 January 2024. Businesses that file their submissions with the FTA in paper format will be granted a transitional period of one year to implement electronic processing. From 1 January 2025, VAT registration and reporting will be required to use ePortal to manage their dealings with the FTA electronically.

Questions & answers to the online obligation

• How can I continue to order a paper form for the VAT statement?

  During the transitional period, you can continue to declare VAT using the paper statement if you do not yet use the online VAT statement today. You will receive a separate order form when you receive your statement code. Please complete this 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 accounting period.
  

• Until when can I order a paper VAT statement form?

  The last order form for a paper statement is included with the dispatch of the statement code at the end of November 2024.
  

• I want to switch from the paper form to the electronic version. What do I need to do?

  Visit the ePortal. In the ePortal, you will find the VAT statement under "MWST abrechnen" (German version). You have two options to choose from:

  • MWST-Abrechnung pro: This is the full version with all currently available services.
  • MWST-Abrechnung easy: This online statement has a simple guest login. Tax representatives can optionally make use of the declaration release. The declaration release is a document that the taxable person signs - to confirm the electronically submitted statement of the tax representative - and submits to the FTA by post.

• There are two options for settling VAT electronically. Which one suits me?

  Compare "MWST-Abrechnung pro" and "MWST-Abrechnung easy" under MWST online abrechnen (German version). We recommend "MWST-Abrechnung pro" so that you can benefit from all the services.

Contact

Contact form

Contact by phone (German)

Federal Tax Administration
Main Division VAT
Collection Division
Schwarztorstrasse 50
3003 Berne