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A professional selling second-hand clothing has enquired whether a receipt from an online marketplace platform suffices as proof of acquisition. The DGT has ruled that, under the special scheme for second-hand goods, it is mandatory to issue a purchase document signed by the private seller.
Businesses operating under the special scheme for second-hand goods must ensure they comply with specific documentation requirements, as platform-generated receipts may not meet the legal standard for proof of acquisition.
The tax team reviews your specific situation.
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