Federal Act
on Value Added Tax
(Value Added Tax Act, VAT Act)


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Art. 65a Electronic procedures 146

1 The Fed­er­al Coun­cil may stip­u­late the elec­tron­ic con­duct of pro­ced­ures un­der this Act. In do­ing so, it shall reg­u­late the mod­al­it­ies of such con­duct.

2 The FTA shall en­sure the au­then­ti­city and in­teg­rity of the data in elec­tron­ic pro­ced­ures.

3 For the elec­tron­ic fil­ing of sub­mis­sions whose sig­na­ture is re­quired by law, it may ac­cept a dif­fer­ent elec­tron­ic con­firm­a­tion of the in­form­a­tion by the per­son sub­mit­ting it from a qual­i­fied elec­tron­ic sig­na­ture.

146 In­ser­ted by No I 2 of the FA of 18 June 2021 on Elec­tron­ic Pro­ced­ures in the Field of Tax­a­tion, in force since 1 Jan. 2022 (AS 2021 673; BBl 2020 4705).

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