Art. 76c VAT from 2024
Art. 76c (1) Safeguarding data and documents
1 Data and documents that are used and processed in the application of this Act must be carefully and systematically held in safekeeping and protected against any damage.
2 The documents stored on the basis of this provision are equivalent to the originals.
(1) Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.
