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

(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 dis­close data to the fed­er­al and can­ton­al au­thor­it­ies and oth­er in­ter­ested per­sons 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 1992¹¹⁴ and Art­icle 14 para­graph 3 of the Na­tion­al Bank Act of 3 Oc­to­ber 2003¹¹⁵ are re­served.¹¹⁶

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