Free tool
Retention periods for accounting records in Switzerland
Choose the type of document and the end date of the financial year concerned: the tool gives the date until which it must be kept, the legal basis and what this means for electronic archiving.
Runs in your browser: nothing you enter is sent or stored.
Retention periods at a glance
| Document | Period | Starting point | Basis |
|---|---|---|---|
| Accounting vouchers | 10 years | End of the financial year | Art. 958f CO |
| Books of account | 10 years | End of the financial year | Art. 958f CO |
| Annual report, audit report | 10 years, including one signed paper copy | End of the financial year | Art. 958f CO |
| VAT records | 10 years | End of the tax period | Art. 70 and 42 VAT Act |
| VAT records relating to real estate | 20 years | End of the tax period | Art. 70 para. 3 VAT Act |
| Work instructions and access logs of the electronic archive | As long as the books | Same | Art. 4 and 8 GeBüV |
Keeping records in electronic form
Paper is not mandatory, except for the annual report and the audit report. But a shared folder or a hard drive is not enough: a modifiable storage medium is allowed only if the archive guarantees the integrity of the documents, proves when they were recorded, is documented and keeps a log of access (GeBüV, Art. 8 and 9).
The guide to record retention and electronic archiving details these requirements and what to ask a service provider.
FAQ
Frequently asked questions
Do the 10 years run from the invoice date?
No, from the end of the financial year in which the document was booked. An invoice from March 2025, for a calendar financial year, must be kept until 31 December 2035.
Can paper originals be thrown away after scanning?
Yes for accounting vouchers, if the scanning and the archive comply with the GeBüV. No for the annual report and the audit report, of which a signed copy remains mandatory.
What about the 26 years for real estate?
The VAT Act provides for 20 years (Art. 70 para. 3 VAT Act). The figure of 26 years circulates among some advisers as a safety margin, not as a legal rule.
Does this calculator cover HR documents or contracts?
No, only accounting and VAT obligations. Other periods (contractual limitation, social insurance) may require certain documents to be kept longer.
Request an assessment
Describe a process, we will scope it
Tell us which flow costs you the most time, which software it touches, and how many files go through each month. We reply within two working days, in English, French or German.
- Swiss engineering
- Reply within two working days
- French, German, English
Email Dossivio
Describe the flow that costs you the most time and we will tell you whether it is worth automating.
Email Dossivio