News Value Added Tax

Notification procedure and subsequent input tax deduction - submitting documents electronically

Form 764 and documents relating to subsequent input tax deduction must now be submitted electronically via the Federal Tax Administration's e-Portal.

Previously, enclosures to the VAT return could only be submitted physically by regular mail. This applied in particular to form 764 for the notification procedure and the enclosures for subsequent input tax deduction.

Since March 8, 2025, these documents must be uploaded and submitted directly as a PDF in the online VAT return. Without enclosures, the form generates an error message. Accordingly, there is no need to send them by post anymore.

For individual advice or further information, please contact Matthias Höhn, Manager VAT, under matthias.hoehn@fineac.ch.

WHAT we do is not unique, but HOW we do it!

Matthias Höhn, March 10, 2025

Keywords: VAT, value-added tax, notification procedure, subsequent input tax deduction