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

of 27 November 2009 (Status as of 1 January 2023)


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Art. 135 Statistics 111

(Art. 76 para. 2 VAT Act)

1 The FTA shall com­pile and main­tain stat­ist­ics to the ex­tent ne­ces­sary for the per­form­ance of its stat­utory tasks.

2 It may provide the fed­er­al and can­ton­al au­thor­it­ies and oth­er in­ter­ested per­sons with data for stat­ist­ic­al pur­poses, provided they are an­onymised and per­mit no in­fer­ences as to the per­sons in ques­tion. Art­icle 10 para­graphs 4 and 5 of the Fed­er­al Stat­ist­ics Act of 9 Oc­to­ber 1992112 are re­served.

3 Non-an­onymised data may be used for in­tern­al busi­ness audits and for in­tern­al busi­ness plan­ning.

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

112 SR 431.01

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