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)


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Art. 51a Electronic books without advertising character 50

(Art. 25 para. 2 let. abis VAT Act)

1 Elec­tron­ic books without ad­vert­ising char­ac­ter are elec­tron­ic products that:

a.
are trans­mit­ted elec­tron­ic­ally or offered on data car­ri­ers;
b.
are self-con­tained, pre­dom­in­antly text or im­age-based and non-in­ter­act­ive in­di­vidu­al works; and
c.
serve es­sen­tially the same func­tion as prin­ted books in terms of Art­icle 51.
2 Elec­tron­ic books without ad­vert­ising char­ac­ter also in­clude au­diobooks whose con­tent largely cor­res­ponds to that of the ori­gin­al work.

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

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