Art. 50a MWSTV · SR 641_201 · Ordinance on Value Added Tax(Value Added Tax Ordinance, VAT Ordinance) · MWSTV · March 1, 2021

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Art. 50a Electronic newspapers and magazines without advertising character ⁴⁹

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

¹ Electronic 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.
² Electronic newspapers and magazines without advertising character also include audio newspapers and magazines whose content largely corresponds to that of the original work.

⁴⁹ Inserted by No I of the O of 18 Oct. 2017, in force since 1 Jan. 2018 (AS 2017 6307).

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