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


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Art. 137 Retention period, destruction and archiving of the data 119

(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 1998120 for archiv­ing.

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

120 SR 152.1

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