Switzerland: Mandatory VAT return e-filing in 2020

Electronic submissions of the Swiss VAT return will soon become obligatory.

Switzerland is one of the last countries to allow the paper filing of VAT returns, but all that is set to change. From 1 January 2020, paper billing will move to online billing.

Paper filings will only be allowed in certain exceptional circumstances, which will only be considered where a written request is submitted to provide a paper VAT return.

How will this change impact your VAT returns?

There is currently an option to file VAT returns electronically through the Suisse Tax Portal. Many taxable entities have already wisely moved away from filing on paper to the electronic VAT return platform.

In addition to this, the Federal Tax Administration has announced that there are plans to establish a second method of e-filing by introducing another new platform.

With this new platform, taxpayers will be able to complete a VAT return and submit this online. However, the signature will still have to be sent by post. Only after the Federal Tax Administration receives both will the VAT return be considered filed.