Whyte's head of collectibles Stuart Purcell told the BBC: "It is one of the more bizarre artefacts I have come across.
"It is fascinating that someone in 1945 would say: 'We will put that toilet paper aside because someone will find that interesting in the future.'"
"You would have thought it would have been used during the war."
Among the other items going on sale at the auction are Nazi soldier helmets, minefield warning flags, a police dagger and a cutlery set.
Overall the collection comprises of 165 separate lots "focusing largely on the uniform and equipment of the average foot soldier."
It is believed the Irish collector acquired most of the items from dealers and at auction mainly in the UK.