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. 137 Retention period, destruction and archiving of the data 115

(Art. 76c para. 1 and 76d let. e and f VAT Act)

1 The FTA shall des­troy the data at the latest after ex­piry of the peri­ods laid down in Art­icle 70 para­graphs 2 and 3 VAT Act and in Art­icle 105 VAT Act. Ex­cep­ted are data that are re­peatedly re­quired for the im­pos­i­tion of the VAT.

2 Pri­or to des­troy the data shall be offered to the Fed­er­al Archives in ac­cord­ance with the Archiv­ing Act of 26 June 1998116 for archiv­ing.

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

116 SR 152.1

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