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Electronic Archiving
VAT and commercial law requirements

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Swiss VAT and commercial law lay down requirements with respect to electronic archiving, which businesses have to meet. Non-compliance with those requirements can reduce the evidential value of the archived data, which can lead inter alia to the loss of the right to deduct input tax.


  • VAT law requirements for electronic archiving
  • Commercial law requirements for electronic archiving
  • Archiving of self-generated electronic data
  • Archiving of electronic invoices
  • Replacing scanning of paper based documents and subsequent electronic archiving
  • Comparison with requirements in the EU