How long should you retain records? · Switzerland

Practical answers about travel, receipts and expenses for your business.

Country determines the rules. Language is independent.

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Your questions, in practice · Switzerland

How long must expense evidence be retained?

The Code of Obligations requires accounting books and evidence for 10 years from the end of the financial year. Records must remain readable and accessible throughout.

How long should invoices and expense claims be kept?

The Code of Obligations requires accounting books and evidence for 10 years from the end of the financial year. Records must remain readable and accessible throughout. Also retain attachments, approvals and calculations. A totals spreadsheet does not replace invoices.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.