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The margin scheme: VAT only on the reseller's margin
Dated official sources, and the contents this module links to · 1 section
Official sources
- UStG § 25a Differenzbesteuerung (margin scheme) — paragraphs 1 to 8 — verified on September 23, 2026
- UStG § 12 Steuersätze (tax rates) — paragraph 1, general rate also for § 25a(3) and (4) — verified on September 23, 2026
- UStG § 14a additional invoicing duties in special cases — paragraph 6 — verified on September 23, 2026
- UStG § 14c incorrect or unauthorised statement of tax — paragraph 1 — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Rate on the margin, always the general rate — 19 %
gesetze-im-internet.de · 2026 rules - Flat-rate margin of a work of art with no ascertainable purchase price, as a share of the sale price — 30 %
gesetze-im-internet.de · 2026 rules - Purchase price per item up to which the global margin is allowed — 750 €
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
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.