Differential taxation (margin scheme)

Differential taxation pursuant to Section 25a of the German Value Added Tax Act (UStG) is a special regulation governing value added tax (VAT). It ensures that VAT is only calculated on the difference between the purchase price and the selling price.

Am I affected as a seller?

The application of differential taxation is subject to specific conditions. Whether or not differential taxation can be applied in your case must be examined on a case-by-case basis. Please contact your tax advisor for further information.

These are the relevant points for selling products subject to differential taxation on Kaufland marketplaces:

1. Price labelling/reference to differential taxation: Please ensure that you include a reference to differential taxation in your offer information. This will help you avoid queries or complaints from customers. In the system, the offer price is always displayed with the indication “incl. VAT”.
2. Invoicing: If you issue invoices to end customers, ensure that they are correct and take into account the specifics of differential taxation.
3. General Terms and Conditions (GTCs): Your GTCs should also contain information on the application of differential taxation.

Contact and support

For further information or specific questions about differential taxation, our service partners (Händlerbund, Hellotax, IT Law Firm & Taxdoo) are happy to assist you.