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 January 2012)

Please note: this translation does not yet include the amendments of 1.1.2013

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. 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 Defect in submission of VOC balance sheet

Section 8: Distribution of Revenue from the Tax

Art. 23

Art. 23a Organisation

Art. 23b Compensation for the insurers

Section 9: Final Provisions

Art. 24 Transitional provision

Art. 25 Commencement and first levy of incentive tax

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)


 AS 2008 1765


1 SR 814.01
2 Amended in accordance with No I of the Ordinance of 14 Dec. 1998 ( AS 1999 604)

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

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