Art. 65a VAT from 2024
Art. 65a (1) Electronic procedures
1 The Federal Council may stipulate the electronic conduct of procedures under this Act. In doing so, it shall regulate the modalities of such conduct.
2 The FTA shall ensure the authenticity and integrity of the data in electronic procedures.
3 For the electronic filing of submissions whose signature is required by law, it may accept a different electronic confirmation of the information by the person submitting it from a qualified electronic signature.
(1) Inserted by No I 2 of the FA of 18 June 2021 on Electronic Procedures in the Field of Taxation, in force since 1 Jan. 2022 (AS 2021 673; BBl 2020 4705).Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
