10.7 Electronic invoicing

Data that are electronically transmitted and stored in a comparable manner and information that is relevant for the deduction, the tax collection or tax reference, have the same probative value as the data and information that are readable without aids, provided, the following conditions are met:

• proof of origin;
• demonstration of integrity; and
• non-repudiation of sending.

The availability of the data and information stored electronically or in a comparable manner relevant for the tax collection or tax reference is governed by the provisions of the third section of the books of regulation of 24 April 2002 (SR 221.431). The taxable person must ensure that this data and information can be made readable during the statutory retention period at any time. The taxable person has to provide for the necessary resources.

Documents can be transmitted electronically to the FTA, if the FTA has expressly declared this way of transmission permissible. The details are laid down in the regulation of 17 October 2007 on the electronic transmission in an administrative process.