Excel template: margin scheme per item
The running list for sales under the margin scheme: enter the purchase and sales price, and margin, VAT, taxable amount and profit are calculated per item – plus a comparison with the global margin.
What's in the template
Sales
Date, item, IMEI/serial number, purchase price, gross sales price, fees, shipping – margin, VAT (19/119), taxable amount, profit and eligibility for the global margin are calculated.
Overview
VAT under the item-by-item method and under the global margin compared, profit after tax and costs.
In three steps
- Enter the purchase and sales price for each sale
- Read off the VAT per item
- Use the item-by-item or global margin for the VAT return – after consulting your tax adviser
You fill in the yellow fields; the template calculates the grey ones. You can overwrite the example rows.
Frequently asked questions
Does the template replace bookkeeping?
No. It helps you keep the records required by § 25a(6) UStG in a clear way. The tax assessment remains with your tax adviser.
Why is no tax calculated for a negative margin?
Under the item-by-item method, the taxable amount is at least €0; a loss is not offset. The overview also shows the global margin, where losses on items with a purchase price up to €750 are offset.