Federal Act
on Value Added Tax
(Value Added Tax Act, VAT Act)

of 12 June 2009 (Status as of 1 January 2023)


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Art. 76c Safeguarding data and documents 127

1 Data and doc­u­ments that are used and pro­cessed in the ap­plic­a­tion of this Act must be care­fully and sys­tem­at­ic­ally held in safe­keep­ing and pro­tec­ted against any dam­age.

2 The doc­u­ments stored on the basis of this pro­vi­sion are equi­val­ent to the ori­gin­als.

127 In­ser­ted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

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