SR 641_201 · Ordinance on Value Added Tax(Value Added Tax Ordinance, VAT Ordinance) · MWSTV · Jan. 1, 2022

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Art. 27 Prepaid disposal fees

(Art. 18 para. 1 VAT Act)

Private organisations within the meaning of Article 32abis EPA²⁰ make supplies to manufacturers and importers through their activities. The prepaid disposal fees are a consideration for these services.

²⁰ SR 814.01

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

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
of 27 November 2009 (Status as of 1 January 2022)

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

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.of 27 November 2009 (Status as of 1 January 2022)

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

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
of 27 November 2009 (Status as of 1 January 2022)