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

(Art. 65a VAT Act)

¹ If the elec­tron­ic pro­ced­ure is man­dat­ory, all sub­mis­sions to the FTA must be made elec­tron­ic­ally via the portal provided for this pur­pose.

² The elec­tron­ic pro­ced­ure is man­dat­ory for:

a.

…

b.

an­nu­al re­port­ing (Art. 35a and 86a VAT Act);

c.

…

d.

…

e.

re­gis­tra­tion as a tax­able per­son (Art. 66 para. 1 VAT Act);

f.

…

g.

fil­ing re­turns (Art. 71 VAT Act);

h.

cor­rec­tion of er­rors in re­turns (Art. 72 VAT Act).