Switzerland: New VAT rates, updates to e-filing portal

Concerning the Swiss standard VAT rates, and the conversion from ESTV SuisseTax to ePortal

Concerning the Swiss standard VAT rates, and the conversion from ESTV SuisseTax to ePortal

A Swiss public referendum took place on 25 September 2022 pursuant to which the federal decree on the additional financing of the Swiss pension system through an increase in value added tax (VAT) rates was approved (by a 55.07% majority). 


The National Council and the Council of States voted in favor of the measure in December 2021, but the increase in the VAT rates was subject to a mandatory voter referendum. Read TaxNewsFlash

Increased VAT rates

As a result of the referendum, the Swiss standard VAT rate will be raised from 7.7% to 8.1%. The special rate for accommodation will increase from 3.7% to 3.8% and the reduced rate will become 2.6% instead of 2.5%. The following table outlines these rate increases.


As of 1 January 2021


Adjusted rates

Standard rate


+ 0.4%


Reduced rate


+ 0.1%


Special rate for accommodation


+ 0.1%


It is planned (but not yet certain) for the new VAT rates to become effective 1 January 2024. The Swiss Federal Council is expected to conclusively decide this in December 2022.

KPMG observation

Companies operating in Switzerland need to follow this development closely to have enough lead time to implement the VAT rate changes in their business processes and enterprise resource planning.

Updates to Swiss e-filing portal

The Swiss tax authority is planning to replace the “ESTV SuisseTax” online platform with the “ePortal” online platform at the beginning of November 2022. The aim is to centralize more services in one single portal.

The current applications of ESTV SuisseTax will soon be made available in ePortal. The conversion from ESTV SuisseTax to ePortal takes place without additional effort for the users, as the user will be automatically forwarded to the ePortal as soon as the transition is complete. 

The ePortal would centralize the following tax topics: 

  • VAT declarations: The functionalities to prepare and submit VAT declarations of ESTV SuisseTax will be made available in the ePortal. The historic VAT declarations previously submitted via ESTV SuisseTax will be migrated and also made available in the new ePortal platform.
  • VAT return easy: This lighter platform to prepare and file VAT returns will also be available on the ePortal.
  • VAT certificate: Similar as currently available in ESTV SuisseTax, the user will be able to request for company and registration certificates online.
  • Domestic withholding tax: An online process concerning withholding tax replacing forms F103, F110 and 25 will be introduced. The paper forms will continue to be valid during a transitional period.
  • Radio TV company fee: The handling of radio and television tax will be done online on ePortal, as currently done in ESTV SuisseTax.
  • myESTV: The portal will also allow all authorizations to be managed in one place. The existing data and authorizations from ESTV SuisseTax will be migrated accordingly.

Read an October 2022 report prepared by the KPMG member firm in Switzerland


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