VAT on used goods sold abroad
August 28, 2019 | 50,00 EUR | answered by Steuerberater Knut Christiansen
Hello,
I buy used audio equipment and resell it on eBay using the margin scheme according to section 25a of the German VAT Act. Sometimes I also sell only parts from these devices. I often sell abroad, within the EU and to the rest of the world. My turnover is now over €30,000 and I create an income and expenses statement for tax purposes.
My question to you:
Do I have to pay VAT in Germany for goods sold abroad, since the goods are going to other countries?
How do I calculate the VAT for devices sold in Germany? For example, if I buy a device for €100 and sell it after repair for €300, do I have to pay 19% VAT on €300-€100=€200?
What if I only sell parts from purchased audio devices?
Can I still change a turnover tax return or income and expenses statement that has already been submitted to the tax office? Will I be fined if my information is incorrect?
Good day and thank you for your inquiry, which I would like to answer as part of an initial consultation.
In principle, the differential taxation can also be applied to sales abroad. The usual distance selling regulations, according to which the place of delivery could possibly be abroad (exceeding delivery thresholds), do not apply to differential taxation. If you have a margin of 200 EUR, you calculate 19% of the 200 EUR and then have to pay 31.93 EUR in sales tax.
If you "slaughter" purchased devices, the application of differential taxation is also possible here. The proportional acquisition costs of the parts must be estimated appropriately so that the difference between the selling price and the purchase price can be determined. I strongly recommend keeping records of this.
You can usually still change the declarations submitted. For example, in the sales tax return you have to enter a "1" in line 6 and indicate that the declaration has been corrected. Regarding the income-statement (EÜR), please inform the tax office in advance that you will be submitting a revised EÜR attachment. Also explain the reasons why you are making corrections. Generally, this will prevent penalties.
I hope this answers your question, otherwise feel free to ask additional questions at no cost.
I would like to point out that this forum cannot replace a detailed and personal tax consultation, but is mainly intended to provide an initial tax assessment. By adding or omitting relevant information, the legal assessment of your issue could be different.
Kind regards,
Knut Christiansen
Tax advisor
