Art. 137

(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 1998¹for archiving.