Ordinance on Value Added Tax

(Art. 19 para. 1 VAT Act)

¹Spe­cial tools that a tax­able per­son pur­chases, has made to or­der, or makes him­self spe­cific­ally for the per­form­ance of a man­u­fac­tur­ing con­tract con­sti­tute part of the sup­ply of the goods that they are used to man­u­fac­ture. It is ir­rel­ev­ant wheth­er the spe­cial tools:

a.

are in­voiced to the re­cip­i­ent of the sup­ply sep­ar­ately or are in­cluded in the price of the products;

b.

are de­livered to the re­cip­i­ent of the sup­ply or to a third per­son des­ig­nated by the re­cip­i­ent of the sup­ply, or not after per­form­ance of the man­u­fac­tur­ing con­tract.

²Spe­cial tools are in par­tic­u­lar print­ing plates, pho­to­lithos and photo set­tings, punch­ing and draw tools, gauges, jigs, press­ing and spray­ing forms, cast­ings, foundry mod­ules, dies and films for prin­ted cir­cuits.