Art. 48b

(Art. 24a para. 5 VAT Act)

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