Ordinance on Value Added Tax

(Art. 24a para. 5 VAT Act)

¹Where the re­seller has pur­chased col­lect­ors’ items for a total price, it must ap­ply the mar­gin tax­a­tion to the sale of all these col­lect­ors’ items.

²The con­sid­er­a­tion from the re­sale of in­di­vidu­al col­lect­ors’ items pur­chased for a total price must be de­clared in the re­port­ing peri­od in which it was gen­er­ated. As soon as the con­sid­er­a­tions ex­ceed the total price when ad­ded to­geth­er, they be­come tax­able.

³Where col­lect­ors’ items are pur­chased with oth­er goods for a total price the mar­gin tax­a­tion only ap­plies if the por­tion of the pur­chase price at­trib­ut­able to the col­lect­ors’ items can be es­tim­ated.