Tax records retention: 10 years, VAT longer

Scope: what exactly applies

«Tax records» is not a document type of its own but a view of documents you already keep: bookkeeping, vouchers, contracts, schedules. Tax law requires that anything relevant to your assessment can be produced on request. Two periods run in parallel and the longer one wins: ten years from commercial and tax law, and for anything touching VAT, the absolute prescription of the tax claim. Where it is unclear which applies, the longer one governs in practice. That is also why a blanket «ten years then bin it» rule can fall short for a VAT-registered business.

When does the period start? An example

A document from March 2026 belongs to the 2026 financial year and remains subject to retention until the end of 2036 — the period runs from the end of the financial year, not from the document date.

In practice with bexio

What the tax authority wants to see sits spread across bexio: bookkeeping, vouchers, closings. In an audit what counts is how fast you find what was asked for. quintio mirrors the vouchers continuously into your own Google Drive, sorted by year and month and searchable — whatever accounting system you use ten years from now.

Related retention periods

• VAT-relevant documents until the absolute limitation of the tax claim
• Invoices 10 years — insofar as they substantiate an entry
• Annual and audit report 10 years — signed
• To the retention period calculator
• Retention obligation in Switzerland: who, what, how long

Frequently asked questions (FAQ)

Do cantonal and federal taxes have different periods?

For retention you can work with ten years. The longer of the running periods governs anyway — where VAT is involved, absolute prescription.

What does «absolute prescription» mean for VAT?

It is the outer limit up to which a tax claim can still be asserted. While it runs, the related records should stay available.

Do I have to keep originals?

No, electronic form is permitted as long as integrity, traceability and availability are ensured. Exceptions apply to signed documents.