According to the Federal Council's media release dated June 16, 2023, the amendment to the VAT Ordinance on electronic procedures is to enter into force on January 1, 2024. This means that VAT registration and accounting will in future be carried out exclusively electronically.
The ordinance provides for a transitional period of one year for those companies that still submit their submissions to the FTA in paper form, so that they can get to grips with the changeover to electronic processing. The explanatory notes to the ordinance also set out the procedure to be followed if access to the portal is temporarily not possible for reasons that lie with the operator of the portal.
The media release as well as further information and documents are available here .
