With digital transformation sweeping across public administration, many Swiss taxpayers wonder whether they can submit digital scans of supporting documents when filing their tax returns. The short answer is: yes, in most cases, you can submit digital copies of your tax documents in Switzerland. However, the level of acceptance depends on your canton, the type of document, and how you file your return. This blog explores in-depth whether scanned documents are acceptable, when they are required, and best practices for a smooth e-filing experience.
The Shift Toward Digital Tax Filing in Switzerland
Switzerland has made significant progress in digitizing its tax administration. Almost all cantons now provide online platforms that allow residents to file their tax returns electronically, such as:
- ZHprivateTax (Zurich)
- VD Tax (Vaud)
- GE Tax (Geneva)
- BE-Login (Bern)
These platforms not only simplify tax return submissions but also allow for the upload of digital documents like salary statements, pension slips, proof of deductions, and donation receipts.
What Are Digital Scans in the Context of Tax Filing?
Digital scans refer to electronic copies of physical tax documents that are scanned using a printer or mobile scanning app. These documents are usually saved in PDF, JPEG, or PNG format and may include:
- Salary certificates (Lohnausweis)
- Bank and investment statements
- Proof of insurance premiums
- Childcare receipts
- Receipts for professional or medical expenses
- Donation confirmations
- Rental agreements or mortgage interest certificates
The main advantage of digital scans is that they eliminate the need to send physical documents by mail and allow for faster, traceable submission with minimal environmental impact.
Are Scanned Documents Accepted by Tax Authorities?
Yes, scanned documents are generally accepted by cantonal tax authorities, especially when the taxpayer files the return online. The Swiss tax system increasingly treats electronically submitted files as valid, provided they are legible, unaltered, and match the original in content.
Conditions for Acceptability:
- Legibility: All scanned documents must be clear, readable, and complete
- Format: Preferably PDF or JPEG, with appropriate file naming
- Completeness: Include all pages of multi-page documents
- Unaltered: No editing or cropping that may alter the meaning or integrity
- Non-encrypted: Avoid password-protected files unless explicitly allowed
Filing Options: Digital vs. Paper Submission
Your ability to use digital scans depends heavily on whether you’re filing electronically or via paper forms:
1. Electronic Filing
Most cantons encourage e-filing and provide a section within the tax portal to upload supporting files. Once uploaded, these digital scans are stored with your return and considered valid for review and assessment.
2. Paper Filing
If you submit a paper return, attaching printed digital scans is accepted, but original paper documents are preferred in many cases. Some cantons still request originals for high-value deductions or foreign income claims.
Do You Need to Send Originals If You Submit Scans?
In most cases, you do not need to send original documents if you have submitted valid scans electronically. However, tax authorities reserve the right to request the originals later, especially if:
- There’s a discrepancy between reported amounts and submitted evidence
- The scanned document is unclear or incomplete
- You are being audited or undergoing a detailed assessment
It is therefore advised to keep original documents for 10 years, even if you submit digital copies during filing.
What Happens If You Don’t Upload Supporting Documents?
If you fail to submit necessary documentation with your tax return:
- The deduction or claim may be disallowed
- You may receive a request for additional information or documents
- The tax assessment may be delayed or estimated unfavorably
To avoid such issues, always include scanned evidence for significant deductions (e.g., 3rd pillar contributions, education costs, home office expenses).
Best Practices for Submitting Scanned Documents
- Use a PDF scanner app or a multi-function printer for quality scans
- Combine related documents into a single file where appropriate (e.g., all donation receipts)
- Clearly label each file: e.g., “2024_Lohnausweis.pdf” or “MortgageInterest_2024.pdf”
- Organize your documents to match the structure of your tax return
- Always verify that uploads are successful and acknowledged by the platform
Do All Cantons Accept Scans Equally?
While all cantons are moving toward digitization, their platforms and rules may vary slightly:
- Zurich: Accepts scanned documents via ZHprivateTax. Original not required unless requested later.
- Geneva: Scanned PDFs can be uploaded to the e-filing portal. Clear formatting required.
- Vaud: Accepts scans but may request originals in specific cases (e.g., high deductions).
- Bern: Strongly encourages digital submissions, and scanned documents are fully accepted.
It’s important to check your canton’s tax portal for their latest policy on document submission.
What If You Don’t Have a Scanner?
If you don’t have a scanner, you can use your smartphone. There are many reliable apps that convert photos into clean, high-resolution PDFs, such as:
- Adobe Scan
- CamScanner
- Microsoft Office Lens
- Genius Scan
Make sure the lighting is good, the document is flat, and text is fully visible.
Conclusion
Yes, you can submit digital scans of your tax documents in Switzerland, and in fact, doing so is now a common and encouraged practice. As cantonal tax offices increasingly embrace digital tools, e-filing combined with scanned supporting evidence provides a convenient and efficient method to manage your tax obligations. Just be sure your documents are clear, complete, and well-organized, and always keep your originals on hand in case the authorities request verification. By adopting best practices for scanned submissions, you can streamline your tax process and reduce the risks of errors or delays in your assessment.
