VAT Online obligation

Topthema ePortal

Online obligation

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

FTA services in ePortal

Einkaufswagen auf einer Laptoptastatur mit Kartonschachteln voller Waren

FTA services centralised and available in «ePortal»

The FTA provides its services via the online “ePortal” platform.

Notification procedure in a group of companies

Verrechnungssteuer VST

Withholding tax: amendments to the notification procedure in a group of companies as of the 1st of January 2023

The notification procedure in a group will be allowed as of 1 January 2023 for shareholdings of 10% or more and will be extended to all legal entities. The authorisation to carry out the notification procedure in an international context will be valid for five years.

Increase in VAT rates from 2024

Erhöhung Mehrwertsteuersätze ab 2024

Increase in VAT rates from 2024

Since 1 January 2024, the following current VAT rates apply in Switzerland:

  • Normal rate: 8,1 %
  • Reduced rate: 2,6 %
  • Special rate for accommodation: 3,8 %

As English is not one of Switzerland's official languages, only the most important information concerning the Administration is translated into English. This translation is provided for information purposes only and has no legal force. Please refer to the German, French or Italian original version.



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Federal Tax Administration FTA