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Ordinance on Value Added Tax (Value Added Tax Ordinance, VAT Ordinance)
of 27 November 2009 (Status as of 1 January 2023)
Art. 48dRecords
(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.