10 years retention per Swiss Code of Obligations Article 958f and Ordinance on Keeping and Retention of Accounting Records (GeBüV); 20 years for immovable property; Digital archiving permitted with integrity requirements.
N/A
No SAF-T requirement.
Federal B2G e-invoicing mandatory
1 January 2016
B2G
All suppliers invoicing Swiss federal administration with contracts of CHF 5,000 or more must submit e-invoices via certified service providers.