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

(Art. 10 para. 2 let. b VAT Act)

1 Tele­com­mu­nic­a­tion and elec­tron­ic ser­vices are in par­tic­u­lar:

a.

ra­dio and tele­vi­sion ser­vices;

b.

the pro­vi­sion of ac­cess au­thor­isa­tion, in par­tic­u­lar to fixed line and mo­bile net­works, to satel­lite com­mu­nic­a­tion and to oth­er in­form­a­tion net­works;

c.

the pro­vi­sion and guar­an­tee of data trans­fer ca­pa­city;

d.

the pro­vi­sion of web­sites, web­host­ing, and the tele-ser­vi­cing of pro­grams and equip­ment;

e.

the elec­tron­ic pro­vi­sion of soft­ware and its up­dat­ing;

f.

the elec­tron­ic pro­vi­sion of im­ages, texts and in­form­a­tion and the pro­vi­sion of data­bases;

g.¹²

the elec­tron­ic pro­vi­sion of mu­sic, films and games, in­clud­ing gambling.

2 Tele­com­mu­nic­a­tion or elec­tron­ic ser­vices do not in­clude in par­tic­u­lar:

a.

the mere com­mu­nic­a­tion between the per­sons provid­ing and re­ceiv­ing the ser­vice by wire, wire­less, op­tic­al or oth­er elec­tro-mag­net­ic me­dia;

b.

edu­ca­tion­al ser­vices with­in the mean­ing of Art­icle 21 para­graph 2 num­ber 11 VAT Act in in­ter­act­ive form;

c.

the mere lend­ing for use of pre­cisely des­ig­nated equip­ment or equip­ment parts for the sole use of the less­ee for the trans­mit­tal of data.