According to the regulation of the steering tax from volatile organic compounds (VOCV) from the 12th November 1997 (SR 814.018), VOC tax is levied since the 1st January 2000.
Levy and exemption
The VOC tax is levied on imports to Switzerland and on domestic production respectively. A tax exemption may be claimed if VOCs are used or treated in order to prevent from being released to the environment.
The tax exemption may be granted by providing evidence by means of VOC accounting. For this purpose, a VOC balance sheet must be created and maintained. The resulting tax exemption is carried out as a refund.
VOC banace sheet and refund
The VOC balance sheet must be submitted to the responsible cantonal authority no later than six months after the end of the financial year. Refund claims other than those relating to exports, will be forfeited if such claims are not made within six months after the close of the financial year.
Amounts less than CHF 3'000.- per year will not be refunded.
VOC in waste
Only enterprises designated under point 17 (waste) of the VOC balance sheet (form 55.20) of the customs authority may submit a request for submission of a simplified VOC balance sheet. Enterprises have to verify the use of VOC in accordance with the substance- or product-positive list.
For the plausibility of the information on the VOC content in waste, the waste producer alone is responsible. If necessary, the waste producer must provide an analysis. If the waste producer wishes to have a VOC analysis from the waste disposer of his hazardous waste, he must explicitly order the waste disposal company to do so. The costs of the analysis are borne by the waste producer.
The VOC analysis approximates the total VOC content of a waste. The waste disposal company informs the waste producer on the invoice of the amount of VOC contained in the delivered waste.
The waste producer can transfer the VOC amount determined according to the VOC analysis directly into the VOC balance.
The VOC balance sheet shall be accompanied by the appropriate waste and invoice specific consignment notes (or summary on a list).
Thommen-Furler AG determines on your behalf the VOC content in waste according to the leaflet of the Swiss Federal Customs Administration (Form 55.24) to determine the VOC content of waste. As a customer it simplifies your administrative work.
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