⚠ Internal document — not for the buyer
{% macro row(label, value) %}
{{ label }}
{{ value }}
{% endmacro %}
{{ row("Invoice No.", sale.invoice_number) }}
{{ row("Invoice Date", (sale.invoice_date or sale.created_at)|ch_date("long")) }}
{{ row("Artwork", line.artwork.title) }}
{% if line.artwork.inventory_number %}{{ row("Inventory No.", line.artwork.inventory_number) }}{% endif %}
{{ row("Purchase Price", line.purchase_price_at_sale|ch_currency(line.currency)) }}
{{ row("Sale Price (Gross)", line.price|ch_currency(line.currency)) }}
Gross Margin
{{ margin|ch_currency(line.currency) }}
Internal VAT (8.1% on margin)
{{ internal_vat|ch_currency(line.currency) }}
Net Margin (after VAT)
{{ (margin - internal_vat)|ch_currency(line.currency) }}
Legal basis: Margin taxation under Art. 24a MWSTG (Swiss VAT Act).
The VAT of {{ internal_vat|ch_currency(line.currency) }} is included in the gross margin and must be remitted to the ESTV.
The customer invoice ({{ sale.invoice_number }}) shows no VAT amount.
{% endblock %}