Ordinance on Value Added Tax

(Art. 25 para. 2 let. a^bis VAT Act)

¹Elec­tron­ic news­pa­pers and magazines without ad­vert­ising char­ac­ter are elec­tron­ic products that:

a.

are trans­mit­ted elec­tron­ic­ally or offered on data car­ri­ers;

b.

are pre­dom­in­antly text or im­age-based; and

c.

es­sen­tially ful­fil the same pur­pose as prin­ted news­pa­pers and magazines un­der Art­icle 50.

²Elec­tron­ic news­pa­pers and magazines without ad­vert­ising char­ac­ter also in­clude au­dio news­pa­pers and magazines whose con­tent largely cor­res­ponds to that of the ori­gin­al work.