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Art. 123 – Electronic procedures

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Art. 123126

Electronic procedures

(Art. 65a VAT Act)

1

If the electronic procedure is mandatory, all submissions to the FTA must be made electronically via the portal provided for this purpose.

2

The electronic procedure is mandatory for:

a.

…

b.

annual reporting (Art. 35a and 86a VAT Act);

c.

…

d.

…

e.

registration as a taxable person (Art. 66 para. 1 VAT Act);

f.

…

g.

filing returns (Art. 71 VAT Act);

h.

correction of errors in returns (Art. 72 VAT Act).

  1. 126 Amended by No I of the O of 21 Aug. 2024, in force since 1 Jan. 2025, para. 2 lets a, c, d and f come into force on 1 Jan. 2027 (AS 2024 485).
Legal act context
SR 641.201 · VAT Ordinance · Ordinance · Ordinance of 27 November 2009 on Value Added Tax (Value Added Tax Ordinance, VAT Ordinance)
Structure path
Title 5 Procedural Law for Domestic and Acquisition Tax Chapter 1 Rights and Obligations of the Taxable Person Section 1a Paperless Receipts, Electronic Procedures
Language
English (en)
Data status
2025-01-01

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