Federal Act on Value Added Tax

¹Mu­tu­ally in­de­pend­ent sup­plies are treated sep­ar­ately.

²Two or more mu­tu­ally in­de­pend­ent sup­plies that are ag­greg­ated in­to one unit or are offered as a com­bin­a­tion of sup­plies may be treated as a unit ac­cord­ing to the pre­dom­in­ant sup­ply if they are made against an ag­greg­ate con­sid­er­a­tion and the pre­dom­in­ant sup­ply rep­res­ents by value at least 70 per cent of the ag­greg­ate con­sid­er­a­tion (com­bin­a­tion).

³Sup­plies that are eco­nom­ic­ally closely re­lated and in­ter­act with one an­oth­er in such a way that they must be re­garded as an in­di­vis­ible whole qual­i­fy as a unit­ary eco­nom­ic trans­ac­tion and must be treated ac­cord­ing to the char­ac­ter of the ag­greg­ate sup­ply.

⁴An­cil­lary sup­plies, in par­tic­u­lar pack­aging, are treated for tax pur­poses in the same way as the main sup­ply.