Type: Legislation
As of January 1, 2020, it is mandatory to file VAT electronically using the portal ESTV SuisseTax. Until then, Switzerland still allowed paper filing, although many companies already filed their VAT electronically voluntary. In exceptional circumstances, after the submission of a written request to the Swiss Federal Tax Administration, it will still be allowed to do paper VAT filing.
Effective date: January 1, 2020