Ordinance
on Value Added Tax
(Value Added Tax Ordinance, VAT Ordinance)


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Art. 123 Electronic procedures 100

(Art. 65a VAT Act)

Re­gis­tra­tion as a tax­able per­son (Art. 66 para. 1 VAT Act), fil­ing re­turns (Art. 71 VAT Act) and the cor­rec­tion of er­rors in re­turns (Art. 72 VAT Act) must be car­ried out elec­tron­ic­ally us­ing the portal provided.

100 Amended by No I of the O of 16 June 2023, in force since 1 Jan. 2024 (AS 2023 312).

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