GermanyAccounting/Localizations

DE Differenzbesteuerung

Name: DE Differenzbesteuerung
Price: 107 USD

§25a UStG margin scheme: Einkaufsbuch, per-item and Gesamtdifferenz margin calculation and VAT-on-margin worksheet for used-goods, car, art and antiques dealers, and a one-per-period draft journal entry proposal for the margin VAT.

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Odoo 19.0

Also available for Odoo 18.0 and 20.0 · OPL-1 · English, Deutsch

§25a margin scheme with Einkaufsbuch

Einkaufsbuch, margin VAT per item or as Gesamtdifferenz, the §25a note on the invoice and one draft entry per period

Dealers in used cars, used goods, art, collectors' items and antiques pay VAT only on their margin when they bought from sellers without VAT. The app keeps the Einkaufsbuch, links the sale, computes the VAT contained in the margin and collects the period for the UStVA.

§25a UStG Einkaufsbuch Einzeldifferenz Gesamtdifferenz up to EUR 750 UStVA Kz 81 SKR03 / SKR04

What you get

Einkaufsbuch

Every item with seller, purchase date and price, inventory number, sale, buyer and invoice; states in stock, sold, reported.

Margin VAT per item

VAT = margin / 1.19 x 0.19 at the general rate (§25a Abs. 5); a negative margin gives no negative VAT.

Gesamtdifferenz

For items up to EUR 750 purchase price (EUR 500 for sales before 2025): purchases and sales of the period are netted, one method for the whole price group, and a negative result is carried within the calendar year.

Art and exempt sales

30 % flat margin for works of art with no or a low purchase price, tax-exempt deliveries per item.

Invoice with the §25a note

Mark the customer invoice as §25a sale: no VAT may be shown, the note of the category is written into the invoice, and posting fills the sale price and date of the linked item. Credit notes lower the sale price.

Period worksheet

Collect the sold items of the month, quarter or year: Einzel- and Gesamtdifferenz, total margin VAT and UStVA Kz 81 base in full euros and tax, with a CSV.

Draft entry per period

One draft entry with the margin VAT of the worksheet and an optional reclassification of revenue without margin VAT. Accounts are proposed from SKR03 (8191 / 8193 / 1776) or SKR04 (4136 / 4138 / 3806).

Screenshots

Odoo 19.0 with German user interface and example data of a German company.

1. Einkaufsbuch

Cars bought from private sellers and low-value items under the Gesamtdifferenz.

DE Differenzbesteuerung in Odoo: Einkaufsbuch

2. One car, purchase to sale

Purchase from a private seller, sale, margin and the VAT contained in it.

DE Differenzbesteuerung in Odoo: One car, purchase to sale

3. Invoice under §25a

No VAT shown, the §25a note written into the invoice.

DE Differenzbesteuerung in Odoo: Invoice under §25a

4. October worksheet

Einzeldifferenz, Gesamtdifferenz and the UStVA Kz 81 figures.

DE Differenzbesteuerung in Odoo: October worksheet

5. Draft entry of the period

Margin VAT from the worksheet on the SKR04 accounts 4136 and 3806.

DE Differenzbesteuerung in Odoo: Draft entry of the period

6. §25a categories

Used goods, used vehicles, art, collectors' items and antiques with their invoice note.

DE Differenzbesteuerung in Odoo: §25a categories

Why this app

✓ The Einkaufsbuch and the invoice stay in sync.

✓ Gesamtdifferenz rules are enforced, not left to a spreadsheet.

✓ The entry amount is taken unchanged from the worksheet.

✓ Nothing is posted or filed automatically.

Auf Deutsch

DE Differenzbesteuerung führt das Einkaufsbuch nach §25a UStG, berechnet die Umsatzsteuer aus der Marge einzeln oder als Gesamtdifferenz und erstellt je Periode die Werte für die Voranmeldung.