Is uploading a scanned form enough in 2027?

Our answer

No. From 1 January 2027, the Tax Authority notice requires full filing in the digital system. Paper delivery or a scan through the enquiries system is not a substitute. Complete data entry and approval and retain the system receipt. An attachment or saved draft is not a filing confirmation.

The 2027 change: full online filing, not just a scanned PDF

The Tax Authority’s notice of 7 September 2026 states that full digital filing will become the mandatory and sole filing channel from 1 January 2027. A paper declaration or a scanned declaration sent through the enquiries system will not count as filing. This changes the submission channel; it does not require everyone to submit a fresh declaration on that date.

The updated form and digital system were already introduced in 2025. Changes included dedicated treatment of overseas real estate and digital assets. It is therefore misleading to describe a wholly new “2027 form”. Use the version and instructions applicable when filing.

Online filing: a practical sequence

Screen layouts may change, so this guide does not promise fixed button names. Under the online-reporting rules, completion depends on the system displaying its receipt after the required approval steps. A receipt does not confirm the substantive accuracy of the declaration or close any review.

• Enter through the official Tax Authority website and identify the request and reporting date. Do not share an authentication code with someone who sent an unfamiliar link.
• Prepare readable, complete attachments and map each document to its subject.
• Enter data from the working file, save a draft and resolve missing information or errors before submission.
• Reconcile the output and totals to evidence and the earlier declaration, if any. Resolve questions before confirming accuracy.