GeBüV (Geschäftsbücherverordnung)
GeBüV (Geschäftsbücherverordnung) is the Swiss federal ordinance that sets out how business books and records must be kept and retained in electronic form, including requirements for integrity and auditability.
The Geschäftsbücherverordnung, abbreviated GeBüV, is Switzerland's federal ordinance governing the organisation, keeping and retention of business books and accounting records in electronic form. It builds on the obligation in the Swiss Code of Obligations to maintain proper books and requires that records held electronically are complete, unaltered, orderly and retrievable for the full statutory retention period: ten years for accounting documents. Any modification to an already-stored record must be documented so that the original is not lost; records must be protected against unauthorised alteration and stored in a format that auditors can inspect and export. GeBüV is the Swiss counterpart to Germany's GoBD. For campground operators in Switzerland it applies to invoices, booking records and point-of-sale data generated by the business. These must be retained in a tamper-evident, auditable way for the required period. Software that produces tax-relevant records needs to support these requirements, for example by maintaining a verifiable audit trail and preventing silent changes. The operator, not the software vendor, is ultimately responsible for records that hold up under a cantonal or federal audit.