eBay online trading
October 29, 2009 | 30,00 EUR | answered by Andreas Scholz
I sell old used computers and used video games (Nintendo Playstation) on eBay. I get the goods from flea markets or newspaper ads, but all without receipts. My turnover is 20,000 euros per year with a profit of approximately 9,000 euros. Now the tax office wants sales tax from 2004 onwards for each year. I cannot claim input tax because there are no receipts at flea markets. What can I do?
Dear inquirer,
Since you conduct sales commercially, you are subject to tax liability. You will only be able to deduct input tax if you have actually paid it. This must be proven with an invoice that shows a tax component from the seller (where you purchase the goods). However, if the sellers from whom you purchase are not engaged in commercial activities, you will not receive such an invoice. This is because if a seller issues an invoice with a tax component, they themselves are subject to tax liability, which the non-commercial seller seeks to avoid. Additionally, it can be assumed that the prices at which you are buying do not include any tax component, as these are non-commercial sellers. Therefore, non-commercial sellers will not issue such an invoice.
In conclusion: If you buy goods from commercial sellers, you must obtain an invoice showing the tax component. If you buy from non-commercial sellers, the purchase price does not include any tax that you can claim as input tax.
I hope this information has been helpful. If you have any questions, please feel free to ask.
Best regards,
Andreas Scholz, Attorney
