Ordinance on Value Added Tax

(Art. 25 para. 2 let. a no 9 VAT Act)

Prin­ted mat­ter which ful­fils the fol­low­ing con­di­tions con­sti­tutes books and oth­er prin­ted mat­ter without ad­vert­ising char­ac­ter:

a.

they are in the form of books, bro­chures or loose leaf books; loose leaf products are books if they con­sist of a bind­ing cov­er, fit­ted with a screw post, spir­al or ring bind­er and the loose leaf pages to be filed therein con­tain when com­plete at least 16 pages and the title of the work ap­pears on the bind­ing cov­er;

b.

in­clud­ing the jack­et and the cov­er page they con­tain at least 16 pages, with the ex­cep­tion of chil­dren’s books, prin­ted mu­sic and parts of loose leaf works;

c.

the con­tent is re­li­gious, lit­er­ary, artist­ic, en­ter­tain­ing, edu­ca­tion­al, in­struct­ive, in­form­at­ive, tech­nic­al or sci­entif­ic;

d.

they are not de­signed to be writ­ten in or to store pic­tures for col­lec­tion, with the ex­cep­tion of school and in­struc­tion books and cer­tain chil­dren’s books, such as ex­er­cise books with il­lus­tra­tions and sup­ple­ment­ary text and draw­ing and paint­ing books with designs and in­struc­tions.