Calculate the margin scheme
For sellers of used smartphones, consoles, electronics and other second-hand goods: enter the purchase and sales price and instantly see how much VAT is due under § 25a of the German VAT Act and what remains as profit – for individual items or the global margin.
Your details
Each item is taxed individually. Losses are not offset.
This calculator applies the German rules (§ 25a UStG, 19 % VAT). In Italy the margin scheme (regime del margine) applies with 22 % VAT and its own requirements – the results cannot be transferred.
Result
| Item | Margin | VAT | Costs | Profit |
|---|---|---|---|---|
| iPhone 13, 128 GB | €119.00 | €19.00 | €22.39 | €77.61 |
How the calculator works
Under the margin scheme you only pay VAT on the amount by which the sales price exceeds the purchase price. This margin is a gross amount: the VAT is already included and amounts to 19/119 of the margin. The rest is the taxable amount.
Example: you buy a used smartphone for €200 from a private person and sell it for €319. The margin is €119, which includes €19 VAT; the taxable amount is €100. If you pay €16.40 in marketplace fees and €5.99 for shipping, €77.61 remains as profit.
Fees reduce your profit – not the tax
Marketplace commissions, shipping or repair costs reduce your profit, but not the taxable amount for VAT. The calculator therefore keeps both separate: it calculates VAT exclusively from the sales and purchase price, and profit after deducting all costs.
The margin scheme always uses the standard rate of 19 % – even for goods that would otherwise be taxed at the reduced rate (§ 25a(5) UStG).
Item-by-item or global margin?
As a rule, each item is taxed individually. If you sell an item at a loss, no tax is due on it – but the loss doesn't reduce the tax on other sales.
For items with a purchase price of up to €750, § 25a(4) UStG instead allows the global margin: all margins of a tax period are added up, so losses are offset. Until the end of 2024, the limit was €500. If the total is negative, no tax is due; carrying it forward to the next period is not provided for.
Requirements for the margin scheme
Resellers can apply the margin scheme to movable goods they acquired without VAT – typically when buying from private individuals – or that were themselves supplied under the margin scheme. No VAT may be shown on the invoice; a note such as “Gebrauchtgegenstände/Sonderregelung” (second-hand goods/special arrangement, § 14a(6) UStG) is mandatory. You must also record purchase prices, sales prices and taxable amounts (§ 25a(6) UStG).
The calculator does not replace tax advice. Whether the margin scheme applies to your goods is something to clarify with your tax adviser.
Frequently asked questions
How do I calculate the margin scheme?
Sales price minus purchase price gives the margin. It contains 19/119 VAT. Example: €319 sale, €200 purchase, margin €119, VAT €19, taxable amount €100.
Can I deduct fees from the margin?
No. Marketplace fees, shipping or repairs reduce your profit, but not the taxable amount. It is based solely on the sales and purchase price.
What happens if I sell at a loss?
Under the item-by-item method, no VAT is due on this item; the loss is not offset against other sales. Under the global margin (purchase price up to €750), it reduces the total for the period.
Does the margin scheme also apply at 7 %?
No. The margin scheme always uses the standard rate of 19 % (§ 25a(5) UStG).
Can I save the results?
Yes, as a CSV file for Excel. For a running list, we also offer our free Excel template for the margin scheme with ready-made formulas.