Margin scheme and input tax adjustment in German VAT
A reseller taxes used goods under section 25a UStG on the margin only, at 19 percent already contained in the margin, with no VAT shown on the invoice and a global margin for items bought for up to 750 €. The second module covers the input tax adjustment under section 15a: five or ten years from first use, one fifth or one tenth per year, the 1,000 € and 6,000 € thresholds of section 44 UStDV, and a sale before the period ends. Two modules, each with a fully worked case study.
Intermediate2 modules46 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- check the three conditions of section 25a UStG: a reseller, a qualifying purchase, no excluded item
- extract the tax from the margin instead of adding it on top of the margin
- decide when the global margin for items up to 750 euros is allowed and what it rules out
- issue a margin-scheme invoice with the correct notice and without a separate VAT amount
- place the waiver, the option for art and antiques and the record-keeping duties correctly
- explain why the input tax deduction is decided at purchase, based on the intended use
- determine the adjustment period of five or ten years and when it starts
- calculate a calendar year's adjustment from the annual share and the change in percentage points
- apply the three simplifications of section 44 UStDV to a case
- put a figure on the consequences of a sale before the adjustment period ends
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 123 minFree — no accountThe margin scheme: VAT only on the reseller's marginWhat you will be able to do
- check the three conditions of section 25a UStG: a reseller, a qualifying purchase, no excluded item
- extract the tax from the margin instead of adding it on top of the margin
- decide when the global margin for items up to 750 euros is allowed and what it rules out
- issue a margin-scheme invoice with the correct notice and without a separate VAT amount
- place the waiver, the option for art and antiques and the record-keeping duties correctly
- Module 223 minIncluded in the full courseInput tax adjustment: when the use of an asset changesWhat you will be able to do
- explain why the input tax deduction is decided at purchase, based on the intended use
- determine the adjustment period of five or ten years and when it starts
- calculate a calendar year's adjustment from the annual share and the change in percentage points
- apply the three simplifications of section 44 UStDV to a case
- put a figure on the consequences of a sale before the adjustment period ends
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (6)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (6)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.