The digitization of value added tax continues to advance. After all VAT-liable companies have had to file their returns via the ESTV ePortal since January 1, 2025, and the simplified “VAT return easy” was discontinued in May 2026, a further important extension of the portal obligation will come into effect on January 1, 2027.

What changes from 2027?

From January 1, 2027, the following processes must be handled mandatorily via the ESTV ePortal (“VAT return pro”):

• Returns under the net and flat-rate tax rate methods (NTR/FRM)

• Applications and returns in the context of group taxation

• Deregistrations as a VAT-liable person

Until now, many of these processes could still be handled in other ways (partly paper-based or via simplified access). With the new regulation, electronic processing becomes mandatory for these areas.

Who is affected?

The change is particularly relevant for:

• Small and medium-sized enterprises that apply the simplified net or flat-rate tax rate method

• Corporate groups that use group taxation

• Companies that wish to deregister from VAT (e.g., when falling below the turnover threshold or ceasing business)

What does this mean in practice?

• You need an active account in the ESTV ePortal with “VAT return pro”.

• Registration and authorization (especially for fiduciaries) is done via AGOV (recommended) or CH-Login.

• All relevant forms and applications are now only available digitally.

• Data quality and timely submission become even more important.

Tip: If you or your clients have not yet fully switched to “VAT return pro”, you should do so by the second half of 2026 at the latest. Timely registration and a test return avoid stress at the beginning of 2027.

How we can support you

As a fiduciary firm, we take care of:

• The complete VAT return via the ePortal (also for NTR/FRM and group taxation)

• The setup and management of the necessary authorizations

• Timely deregistration, if desired

• The optimization of your VAT processes with regard to the new portal obligation

Would you like to know whether and how the extended portal obligation affects your company? We analyze your current VAT situation and accompany you through the smooth transition. Please contact us.