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.
Art. 109 and 110
Repealed by No I of the O of 18 Oct. 2017, with effect from 1 Jan. 2018 (AS 2017 6307).
Art. 111 Data storage media without market value
(Art. 45 para. 1 let. b and 52 let. 2 VAT Act) 1 Regardless of the storage device or the method of data storage, a data storage medium without market value is considered to be any device for storing data, which in the manner and nature and condition in which it is imported: a. cannot be purchased against payment of a consideration known at the time of import; and b. cannot be used contractually against payment of a non-recurring licence fee known at the time of import. 2 The data storage medium may in particular carry computer programmes and files, their updates and upgrades and sound and image data. 3 Crucial for the assessment of whether a data storage medium is a data storage medium without market value is the medium itself with the services included therein and the related rights not considering the legal transaction leading to the import. 4 The following goods are in particular deemed equivalent to data storage media without market value, provided the goods are acquired by the cus
Art. 111a Transfer of emission allowances and similar rights
(45 para. 1 let. e VAT Act) 1 The transfer of emission allowances and other rights in accordance with Article 45 paragraph 1 letter e of the VAT Act is not subject to domestic tax. 2 If domestic tax is invoiced on the transfer, it cannot be deducted as input tax unless the tax has been reported and paid.
Art. 111a — Inserted by No I of the O of 21 Aug. 2024, in force since 1 Jan. 2025 (AS 2024 485).