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

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.