VAT: moving away from paper format for certain procedures

Bern, 29.06.2022 – At its meeting on June 29, 2022, the Federal Council opened the consultation on the amendment of the ordinance governing value added tax. It proposes to impose the execution by electronic means of the procedures of announcement as a taxable person and of remittance of the VAT statements.

The Federal Tax Administration (AFC) has for several years offered taxable persons the possibility of submitting their VAT statement electronically. At present, almost all businesses subject to VAT already register online, and 90% of statements are also submitted electronically. With the proposed amendment to the Ordinance governing value added tax, the approximately 40,000 taxable persons who still carry out these procedures on paper will be required to go through the portal provided for this purpose.

The use of the portal is advantageous for the taxable persons concerned and would make it possible to achieve savings of the order of 100,000 francs per year by renouncing the printing and sending by post of the statements. Each change in VAT rates also requires adaptation of the paper form and thus generates high costs. Moving to a fully digital procedure would simplify the implementation of these changes.

The consultation procedure lasts until October 21, 2022.

Address for sending questions

Adrian Grob, communication specialist / Federal Tax Administration (FAC)
tel. +41 58 464 90 00 (media questions only), [email protected]



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