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Differential taxation - purchases at flea markets

May 29, 2016 | 30,00 EUR | answered by Grit Weidauer

I am currently setting up an online shop for used LP/CD/DVD. I source my goods exclusively from private individuals, so I have opted for the differential taxation scheme for tax purposes. Since the purchases are only for small amounts (usually up to 100 EUR), I will use the total amount calculation (sales minus purchases) to determine the value-added tax.

I make about 30% of my purchases at flea markets, where no receipts are issued. When asked for receipts, people just look at you "stupidly" and attempts to get signatures or names/addresses always fail.

Would the tax office accept it if I write self-made receipts for this purpose (flea market address, date, items purchased, and price/item)? Or is this not allowed for 30% of the purchases?

Grit Weidauer

Dear inquirer,

There is no objection to issuing self-receipts. To apply differential taxation, you should list the items purchased with date, location, and price cleanly. Just as you have already outlined.

Best regards,

Grit Weidauer
Tax consultancy Munich