VAT Art. 24a - Margin taxation

Einleitung zur Rechtsnorm VAT:



Art. 24a VAT from 2024

Art. 24a Value Added Tax Act (VAT) drucken

Art. 24a (1) Margin taxation

1 If the person liable to tax has acquired collectors’ lis such as works of art, antiques and suchlike, in order to calculate the tax he may deduct the purchase price from selling price provided he has not deducted input tax from the purchase price (margin taxation). If the purchase price is higher than the selling price, the loss may be set off, in that the difference is deducted from taxable turnover.

2 If such collectors’ lis are imported by the reseller, the import tax paid may be added to the purchase price.

3 A person is deemed to be a reseller if he acts for his own account or for the account of another on the basis of a purchase or sales commission agreement.

4 The Federal Council shall determine what is deemed to be a collectors’ li.

5 If two or more collectors’ lis are purchased for an overall price, the tax may be calculated on the basis of the total difference between the overall selling price and the overall purchase price. The Federal Council shall regulate the requirements.

(1) Inserted by No I of the FA of 30 Sept. 2016, in force since 1 Jan. 2018 (AS 2017 3575; BBl 2015 2615).

Es besteht kein Anspruch auf Aktualität und Vollständigkeit/Richtigkeit.

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