The Federal Authorities
of the Swiss Confederation

814.018

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

Ordinance
on the Incentive Tax on
Volatile Organic Compounds

(OVOC)

of 12 November 1997 (Status as of 1 March 2013)

The Swiss Federal Council,

based on Articles 35a and 35c of the Environmental Protection Act of 7 October 19831 (EPA),

ordains:

Section 1: General Provisions

Art. 1 Definition

Art. 2 Object of taxation

Art. 3 Application of customs legislation

Section 2: Implementation

Art. 4 Implementing authorities

Art. 5 Commission of experts for the incentive tax on VOCs

Art. 6 Audits

Section 3: Tax rate

Art. 7

Section 4: Exemption from Tax and VOC Balance Sheet

Art. 8 Exemption from tax in cases of negligible quantities

Art. 9 Exemption from tax in cases of measures taken to reduce emissions

Art. 9a Installation groups

Art. 9b Exceptional events and replacement of the APP

Art. 9c Reduction of diffuse VOC emissions

Art. 9d Measures plan

Art. 9e Application for approval of the measures plan

Art. 9f Revision of the measures plan in the case of measures with equivalent effect

Art. 9g Revision of the measures plan in the event of modifications to the stationary installation

Art. 9h Proof required for the tax exemption in cases of measures taken to reduce emissions

Art. 10 VOC balance sheet

Section 5: Collection of Tax within Switzerland

Art. 11 Registration

Art. 12 Origin of the tax demand

Art. 13 Tax declaration

Art. 14 Calculation of tax

Art. 15 Tax assessment and payment deadlines

Art. 16 Subsequent tax demands

Art. 17 Prescription of the tax demand

Section 6: Refund of Tax

Art. 18 Requirements for refund

Art. 19 Forfeiture of the right to a refund

Art. 20 Application for a refund

Section 7: Obtaining VOCs provisionally exempt from Tax (Procedure for Formal Commitment)2

Art. 21 Authorisation

Art. 22 Account

Art. 22a Correcting the customs declaration

Art. 22b Errors in the submission of VOC balance sheet

Section 8: Distribution of Revenue from the Tax

Art. 23

Art. 23a Organisation

Art. 23b Organisation

Art. 23c Compensation for the insurers

Section 9: Final Provisions

Art. 24 Transitional provision

Art. 25 Commencement and first levy of incentive tax

Transitional Provision to the Amendment of 27 June 20123

Applications for the approval of a measures plan with a view to obtaining a tax exemption for 2013 must be submitted by 30 April 2013 at the latest.


Annex 1
- Positive List of Substances (Volatile Organic Compounds (VOCs) subject to the Tax)

Annex 2
- Positive List of Products (Volatile Organic Compounds (VOCs) subject to the Tax)

Annex 3
- Reduction of Diffuse VOC Emissions
- 1 Requirements for the operation of stationary installations
- 11 General requirements
- 111 Principle
- 112 Exhaust air collection and purification
- 113 Container caps
- 114 Work organisation
- 115 Documentation
- 12 Process-specific requirements
- 13 Equivalent requirements
- 2 Industry-specific guidelines


 AS 2008 1765


1 SR 814.01
2 Amended by No I of the Ordinance of 14 Dec. 1998, in force since 1 Jan. 1999 ( AS 1999 604)
3 AS 2012 3785

English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.

For suggestions and communications, please contact the Official Publications Centre