Ordinance
on Value Added Tax
(Value Added Tax Ordinance, VAT Ordinance)

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

of 27 November 2009 (Status as of 1 January 2022)


Open article in different language:  DE  |  FR  |  IT
Art. 48d Records

(Art. 24a VAT Act)

The tax­able per­son must carry out a check at the time of ac­quis­i­tion and sale in re­la­tion to the col­lect­ors’ items. In the case of goods pur­chased for a total price, sep­ar­ate re­cords must be kept for each over­all pur­chase.
Previous article Show article in the law Next article

Diese Seite ist durch reCAPTCHA geschützt und die Google Datenschutzrichtlinie und Nutzungsbedingungen gelten.

Feedback
Gesetzeskürzel Name
DE FR IT EN
DE FR IT EN
Laden