Art. 147

641.201VAT OrdinanceFederal Council OrdinanceJan 1, 2010Original source

(Art. 107 para. 1 let. a VAT Act) The taxable person must retain in full the originals of the official forms used, together with the other receipts, in accordance with Article 70 paragraph 2 VAT Act. For electronically transmitted and stored official forms, Article 122¹applies by analogy.

The reference has been adapted in application of Art. 12 para. 2 of the Publications Act of 18 June 2004 (SR 170.512 ) on 1. Jan. 2018. ↩

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Art. 146

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