Art. 31

(Art. 19 para. 1 VAT Act)

1. Special tools that a taxable person purchases, has made to order, or makes specifically for the performance of a manufacturing contract constitute part of the supply of the goods that they are used to manufacture. It is irrelevant whether the special tools:
   1. are invoiced to the recipient of the supply separately or are included in the price of the products;
   2. are delivered to the recipient of the supply or to a third person designated by the recipient of the supply, or not after performance of the manufacturing contract.
2. Special tools are in particular printing plates, photolithos and photo settings, punching and draw tools, gauges, jigs, pressing and spraying forms, castings, foundry modules, dies and films for printed circuits.