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

(Art. 25 para. 2 let. a^bis 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.