Certified electronic archiving: understanding the Olico ordinance
Introduction
Since 2002, the Olico ordinance (Ordinance on the Keeping and Retention of Business Books and Records) has authorised Swiss companies to retain their accounting documents in electronic form. A major step forward for dematerialisation, but one that imposes strict rules.
Invoices, bank statements, supporting documents: all these documents can be archived digitally, provided they comply with the technical and legal requirements defined by Olico. Integrity, authenticity, legibility, accessibility for 10 years: the criteria are precise and tax audits verify their application.
For SMEs and self-employed professionals, understanding this regulatory framework is not just a matter of compliance. It is also an opportunity to simplify your document management, save space and secure your archives. But beware: poorly organised electronic archiving can expose you to penalties in the event of an audit.
This guide details the legal obligations of the Olico ordinance, the technical requirements to be met, and practical solutions for implementing compliant electronic archiving. You will know exactly how to digitise your paper documents, choose your archiving system, and confidently prepare for your 10-year retention obligations.
📌 Summary (TL;DR)
The Olico ordinance regulates the electronic archiving of accounting documents in Switzerland. It imposes four main requirements: data integrity and authenticity, legibility for 10 years, rapid accessibility, and security. SMEs can choose between EDM systems, invoicing software with integrated archiving, or organised cloud storage. Digitisation of paper documents is authorised according to a precise procedure.
📚 Table of contents
What is the Olico ordinance?
The Olico ordinance (Ordinance on the Retention and Archiving of Documents in Electronic Form or on Microfiche in Private Law Obligations) defines the legal framework for electronic archiving in Switzerland. It came into force in 2002, was revised in 2016, with significant amendments in 2025.
This ordinance is based on Article 958f of the Code of Obligations (CO), which requires companies to retain their accounting documents for 10 years. It facilitates the digital transition by allowing electronic archiving whilst guaranteeing the probative value of documents.
In concrete terms, Olico Switzerland defines the technical and organisational conditions for your digital documents to have the same legal value as paper originals. To learn more about your obligations, consult our guide on document retention for 10 years.
Which documents are covered by Olico?
The ordinance covers all documents with accounting or commercial value:
Accounting books and supporting documents
Invoices issued and received
Bank statements and account extracts
Commercial contracts
Important commercial correspondence
VAT documents and tax returns
Cash register system data
A distinction is made between born-digital documents (invoice PDFs, commercial emails) and digitised documents (paper scans). Both categories are subject to Olico, but the requirements differ slightly.
Purely internal documents without probative value (meeting notes, drafts) are not covered by this regulation.
Technical requirements for certified archiving
To comply with the Olico ordinance, your electronic archiving system must meet four fundamental pillars: the integrity and authenticity of documents, their legibility throughout the retention period, their availability and rapid accessibility, and data security and protection.
These requirements ensure that your digital documents retain their probative value in the event of a tax audit or commercial dispute. Each criterion addresses a specific objective of digital compliance.
Let us examine each of these four essential pillars in detail.
Integrity and authenticity of documents
Your system must guarantee that a document has not been modified after archiving. This is the basis of probative value.
Technical solutions include:
Electronic signature: seals the document cryptographically
Time stamping: proves the exact date of archiving
Cryptographic hash: unique digital fingerprint of the document
Audit logs: traceability of all consultations and modifications
In the event of a tax audit or dispute, you must be able to prove that the archived document corresponds exactly to the original. Without this guarantee of integrity, your digital archives lose their legal value.
Legibility throughout the retention period
Your documents must remain perfectly legible for at least 10 years, despite technological evolution.
Recommended formats:
PDF/A (ISO 19005 standard): long-term archiving format
TIFF: for high-quality images and scans
Formats to avoid: proprietary formats at risk of obsolescence (old word processing formats, specific software).
Plan a format migration strategy if necessary. For digitisation, maintain a minimum resolution of 300 dpi and systematically verify character legibility. Discover our practical advice for scanning your receipts correctly.
Availability and rapid accessibility
The Federal Tax Administration (FTA) can request access to your archives at any time. You must be able to provide documents within a reasonable timeframe: from a few hours to a few days depending on complexity.
Practical requirements:
Efficient classification and indexing system
Powerful search function (by date, customer, amount, invoice number)
Regular backup with data redundancy
Secure but not overly restrictive access
A document that you cannot retrieve quickly is considered not archived. Regularly test your ability to recover old documents to avoid unpleasant surprises during an audit.
Security and data protection
Your archives must be protected against unauthorised access, loss and accidental destruction.
Essential security measures:
Encryption of data at rest and in transit
Access controls: who can view which documents
Regular backup: ideally daily or weekly
Disaster recovery plan (fire, failure, cyberattack)
Comply with the Data Protection Act (DPA). Favour servers located in Switzerland to guarantee digital compliance with local legislation. International cloud solutions can pose jurisdictional and sustainable support problems.
Digitising paper documents: the compliant procedure
To digitise your paper documents in compliance with Olico, follow this procedure:
1. Timing of digitisation: recommended upon receipt of the document, at the latest within the month.
2. Scan quality: minimum resolution of 300 dpi, in colour for documents with important stamps or signatures.
3. Mandatory verification: systematically check the legibility of the scan before any destruction of the paper.
4. Temporary retention: keep the paper original during the claim period (30 days minimum).
5. Documentation: record the digitisation date, operator, and quality control performed.
Only destroy the paper after complete verification of the digital scan quality. This traceability strengthens the probative value of your electronic archives.
Archiving solutions: what options for SMEs?
Swiss SMEs have several options for implementing electronic archiving compliant with Olico. The choice depends on your size, budget and the complexity of your needs.
Three main categories of solutions exist: professional electronic document management (EDM) systems, invoicing software with integrated archiving, and cloud storage with manual organisation.
Each approach has advantages and limitations. The important thing is to choose a solution adapted to your operational reality, which you can maintain over the long term. The best solution is the one you will actually use.
Electronic document management (EDM) systems
Professional EDM solutions are specifically designed for electronic archiving certified compliant with Olico.
Key features:
Automatic indexing and metadata
Advanced multi-criteria search
Version management and complete history
Detailed audit logs
Integrated electronic signature and time stamping
Advantages: guaranteed compliance, comprehensive features, professional support.
Disadvantages: high cost (several hundred francs per month), complexity for small structures, learning curve.
These solutions suit medium and large companies with large volumes of documents and strict traceability requirements.
Invoicing software with integrated archiving
Platforms like BePaid integrate automatic archiving into their daily operations, simplifying compliance for self-employed professionals and SMEs.
What BePaid does for you:
Automatic retention of all your issued invoices
Export in PDF/A format for long-term archiving
Complete traceability of modifications
Secure backup on Swiss servers
Rapid access via search and filters
Advantages: ease of use, all-in-one, affordable price (20 CHF/month).
Limitations: covers only issued invoices, not supplier receipts, bank statements or other accounting documents. You will need to supplement with a solution for other documents.
Cloud storage with manual organisation
Using Dropbox, Google Drive, OneDrive or another cloud service with rigorous organisation remains an option for very small structures.
Advantages: low cost, great flexibility, technical simplicity.
Risks: compliance not automatically guaranteed, requires constant discipline and rigour, no integrated audit features.
Essential best practices:
Strict nomenclature: YYYY-MM-DD_Type_Customer_Amount.pdf
Clear and consistent folder structure
Regular backups on durable media
Verification of server location (favour Switzerland)
This approach suits micro-enterprises with few documents, but requires rigorous discipline.
Tax audits and electronic archiving
During a tax audit, the FTA systematically verifies the compliance of your electronic archiving. The authority can request full access to your archives and require data in an exploitable format (Excel, CSV for analysis).
Penalties for non-compliance:
Administrative fines
Rejection of VAT or tax deductions
Loss of probative value of documents
Forced reconstruction of accounts
Preventive best practices:
Regularly test the accessibility of your old archives
Document your archiving procedure in writing
Keep a register of archived documents
Verify the legibility of old formats
The best defence is rigorous and regularly tested organisation, not a complex solution never used.
Practical checklist: is your archiving Olico-compliant?
Use this checklist to quickly assess the compliance of your archiving system:
✓ Completeness: All your commercial documents are archived (invoices, receipts, statements, contracts)
✓ Durable format: Your documents are in PDF/A or equivalent long-term format
✓ Accessibility: You can retrieve any document in less than 24 hours
✓ Protection: Regular backup and access security in place
✓ Traceability: Modification log available if applicable
✓ Documentation: Your archiving procedure is written and up to date
✓ Duration: Retention guaranteed for at least 10 years
✓ Authenticity: You can prove the integrity of your digitised documents
If you tick all the points, your archiving meets Olico requirements. Otherwise, identify your gaps and correct them quickly.
The Olico ordinance defines the legal framework for electronic archiving in Switzerland. Meeting its requirements—integrity, authenticity, legibility, availability and security—is not an option, but an obligation for all entrepreneurs subject to VAT and the obligation to keep accounts.
The good news? You do not need to invest in complex systems to be compliant. Rigorous organisation, standard formats like PDF/A, clear nomenclature and regular backups are sufficient in most cases. The essential thing is to be able to retrieve your documents quickly and guarantee their authenticity for 10 years.
With BePaid, your invoices are automatically archived in PDF format and accessible at any time from your dashboard. No more juggling between multiple tools: your legal archiving is integrated directly into your invoicing solution. Create your free account and simplify your document management today.
