Online obligation

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

Last modification 05.10.2023

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Contact by phone (German)

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

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