Ordinance
on Value Added Tax
(Value Added Tax Ordinance, VAT Ordinance)

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

of 27 November 2009 (Status as of 1 January 2022)


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Art. 132 Processing of the data

(Art. 76 para. 2 VAT Act)104

1 Data are pro­cessed for pur­poses of ful­filling the leg­ally pre­scribed tasks ex­clus­ively by em­ploy­ees of the FTA or by qual­i­fied staff un­der the con­trol of the FTA.

2 The FTA may com­pile and store data that it it­self col­lects or con­sol­id­ates or re­ceives from per­sons in­volved in pro­ced­ures, third parties or au­thor­it­ies elec­tron­ic­ally or in an­oth­er form.105

3 ...106

104 Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).

105 Amended by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).

106 Re­pealed by No I of the O of 18 Oct. 2017, with ef­fect from 1 Jan. 2018 (AS 2017 6307).

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