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

(Art. 12 para. 4 VAT Act)

The fol­low­ing sup­plies in par­tic­u­lar of pub­lic au­thor­it­ies are of a busi­ness char­ac­ter and there­fore tax­able:¹⁵

1.

ser­vices in the field of ra­dio and tele­vi­sion, tele­com­mu­nic­a­tion ser­vices and elec­tron­ic ser­vices;

2.

sup­plies of wa­ter, gas, elec­tri­city, thermal en­ergy, eth­an­ol, de­na­tur­ing agents and sim­il­ar goods;

3.

trans­port of goods and people;

4.

ser­vices in har­bours and air­ports;

5.

sup­plies of new fin­ished goods for sale;

6.¹⁶

...

7.

or­gan­ising fairs and ex­hib­i­tions with a com­mer­cial char­ac­ter;

8.

op­er­at­ing sports fa­cil­it­ies, such as pub­lic baths and skat­ing rinks;

9.

ware­hous­ing;

10.

activ­it­ies of com­mer­cial ad­vert­ising of­fices;

11.

activ­it­ies of travel agents;

12.

sup­plies by fact­ory canteens, staff res­taur­ants, sales of­fices and sim­il­ar es­tab­lish­ments;

13.

activ­it­ies of pub­lic not­ar­ies;

14.

activ­it­ies of sur­vey­ing of­fices;

15.

activ­it­ies in the field of waste dis­pos­al;

16.

activ­it­ies fin­anced by pre­paid dis­pos­al fees based on Art­icle 32abis of the En­vir­on­ment­al Pro­tec­tion Act of 7 Oc­to­ber 1983¹⁷ (EPA);

17.

activ­it­ies in the course of the con­struc­tion of traffic in­fra­struc­ture;

18.

ex­haust gas in­spec­tions;

19.

ad­vert­ising ser­vices.