Electronic commerce

As in most other areas, business transactions are also fully undergoing digitalization. In this process, the authenticity of documents is of great importance. To ensure this, a digital signature is not necessarily required.

Proof of Authenticity

‍Data that are important for input tax deduction, tax assessment, or tax deduction need to be authentic to be usable. Proof of origin and immutability must therefore be successful. This applies to all documents, whether they are in physical or digital form. For digital documents, this proof is best provided by a digital signature, as it offers the highest possible level of evidence. However, due to the freedom of evidence, this proof can also be made in other ways. It is only necessary to successfully demonstrate the principles of proper accounting according to Art. 957a OR, which includes specifically according to paragraph 2:

1. the complete, truthful and systematic recording of business transactions and circumstances
2. the supporting document evidence for individual booking transactions
3. clarity
4. the appropriateness with regard to the type and size of the business
5. the auditability

Both the regular paper invoice, the scanned paper invoice, and the electronic invoice must meet the same level of evidence to comply with the principles of proper accounting.

‍Archiving

‍In archiving, one is also free in the design. Business books and booking documents can be kept either physically on paper, electronically, or in a comparable manner. It is important that the provisions according to Art. 958 f. OR are complied with. Accordingly, it is necessary that the business books and booking records ensure conformity with the underlying business transactions and facts.

Findea helps you keep your taxes simple and hassle-free.

• Further information
   
• Calculate an offer for fiduciary services