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

Art. 27 Prepaid disposal fees

(Art. 18 para. 1 VAT Act)

Private or­gan­isa­tions with­in the mean­ing of Art­icle 32abisEPA20make sup­plies to man­u­fac­tur­ers and im­port­ers through their activ­it­ies. The pre­paid dis­pos­al fees are a con­sid­er­a­tion for these ser­vices.

20 SR 814.01