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

of 27 November 2009 (Status as of 1 January 2023)


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

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

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