Swiss VAT updates: Filing VAT returns online

in Tax, 11.09.2015

Switzerland has joined the club of the VAT returns online filing countries. As of September 8, 2015, VAT returns can be filed online on ESTV SuisseTax.

Online filing VAT return

The Federal Tax Authority (FTA) announced that VAT registered persons or their fiscal representatives will have the option to file

  • their Swiss VAT returns and corrective returns;
  • annual turnover reconciliation forms;
  • extension of deadline for submission

online. In order to access the e-filing service, an online registration is required. The registration is straightforward and is finalised by following just a few steps. This new service may serve companies as an opportunity to review and optimize their accounting and VAT processes.

The registration process is also available in English, however further information as to the terms of use and manuals are issued by the FTA in German, French and Italian only. Taxable persons who register will no longer receive the VAT returns in paper form but will receive a message in their user account advising of any forthcoming or outstanding electronic VAT returns to be submitted.

KPMG will transfer at no cost a few hundred outsourcing clients to the e-filing system in the next few weeks.

Partial change of the VAT Law

A further update is the partial change of the VAT ordinance as of 1 January 2015. NEW: Companies providing deliveries which fall under the ‘reverse charge’ system are now taxable in the event that they exceed a turnover of CHF 100’000 per year in Switzerland and Liechtenstein. Not established companies that, under the changed law, have to register do also need to appoint a fiscal representative in Switzerland.

In the past, companies which were established abroad and provided exclusively supplies that fell under the ‘reverse charge’ procedure were exempt to register for VAT purposes in Switzerland.

Note: The definition of ‘delivery’, according to Swiss VAT Law, is considerably broader than in certain other jurisdictions. In particular, companies in the construction industry and ancillary building trade should review their VAT position in Switzerland.



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