Ordinance
on Value Added Tax
(Value Added Tax Ordinance, VAT Ordinance)

(Art. 25 para. 2 let. a no 8 VAT Act)

Med­ic­a­tion is defined as:

a.

au­thor­ised ready-to-use medi­cin­al products and pre­mixed veter­in­ary medi­cin­al products in ac­cord­ance with Art­icle 9 para­graph 1 of the Thera­peut­ic Products Act of 15 Decem­ber 2000⁴³ (TPA) and the re­lated fin­ished Ga­len­ic products;

b.⁴⁴

ready-to-use medi­cin­al products that do not re­quire au­thor­isa­tion un­der Art­icle 9 para­graphs 2 and 2^ter TPA, with the ex­cep­tion of hu­man and an­im­al whole blood;

c. ⁴⁵

ready-to-use medi­cin­al products that have been tem­por­ar­ily au­thor­ised un­der Art­icle 9a TPA or tem­por­ar­ily li­censed un­der Art­icle 9b TPA;

d.⁴⁶

non-au­thor­ised ready-to-use medi­cin­al products un­der Art­icles 48 and 49 para­graphs 1–4 of the Medi­cin­al Products Li­cens­ing Or­din­ance of 14 Novem­ber 2018⁴⁷ and Art­icle 7 of the Veter­in­ary Medi­cin­al Products Or­din­ance of 18 Au­gust 2004⁴⁸.