For the transmission and retention of paperless receipts, Articles 957–958f of the Code of Obligations2 and the Accounts Ordinance of 24 April 20023 apply.
1 Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307). 2 SR 220 3 SR 221.431