Switzerland: VAT returns require electronic filing beginning 2021, new e-filing platform

Switzerland: VAT returns require e-filing

Swiss value added tax (VAT) returns must be filed electronically as of 1 January 2021.


Taxpayers that previously filed their Swiss VAT returns on paper (about 50% of taxpayers at the beginning of 2020) need to switch to e-filing starting with their VAT returns covering the fourth quarter or the second semester of 2020.

To ease the switch for small and medium sized companies that have long preferred the simplicity of paper return filing, the Swiss tax authorities created an additional online filing platform referred to as MWST-Abrechnung easy ("VAT return easy"). Compared to the long-existing ESTV SuisseTax platform, the new platform simplifies the online declaration process and reduces it to the essentials. The new platform does not require a separate registration.

Read a January 2021 report prepared by the KPMG member firm in Switzerland

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