Softwarekompass compares software for the German market: prices, marketplace fees and tax rules (e.g. the margin scheme under § 25a of the German VAT Act) refer to Germany.
The best inventory management software for the margin scheme under § 25a UStG
For sellers of used smartphones, electronics, consoles and other second-hand goods: we compare whether a software only writes invoices without VAT shown or largely automates the margin scheme – from matching via serial numbers to the report for your tax adviser.
Your recommendation
2 of 5 providers meet all requirements, 3 with open points. 300 orders/month.
Neutral ranking based on fixed rules – Methodology
1X
Xentral ERP
Plan Business
from €649per month, excl. VATminimum price, further costs possible
Fits9/9§ 25a: automatedTrial: according to the provider
Why does this fit you?
Connects all 2 channels and meets all 9 requirements according to the provider.
Margin scheme automated: purchase ↔ sale matching, margin and reporting are documented.
Margin scheme as a Business add-on with matching via serial numbers
calculated Range (exact value not published) Minimum price (“from”). Excl. VAT, incl. add-ons required for your requirements.
Highest value shown: €649
As you grow
Same requirements at 300, 600 and 900 orders per month. The plan is re-selected each time. At 900 orders, JTL-Wawi & WMS leads (€167 per month). Costs rise most steeply with JTL-Wawi & WMS (×2.9) and least with Billbee (×1.4).
Providers
300
600
900
Trend
Xentral ERP
from €649Business
from €649Business
from €649Business
Colly.io
€108Starter
€198Starter
€228Pro
Billbee
€48–€125Growth
€125–€171Growth
€125–€171Growth
JTL-Wawi & WMS
€58.50JTL Start
€101JTL Start
€167JTL Start
plentyONE
from €59Lite
from €59Lite
from €59Lite
Dashed: only a minimum price is published. Shaded area: range between published price tiers. Grey: does not meet all requirements at this volume.
Head-to-head
Attribute
X
C
Overview
Costs per month (plan)
from €649 · Business
€108 · Starter
Fit
Fits · 9/9
Fits · 9/9
Feature range
14.5 of 19
15 of 19
Free trial
according to the provider
14 days
Margin scheme
automated
automated
Your channels
Amazon
available
available
eBay
available
available
Your requirements
Order processing
available
available
Stock sync
available
available
Invoices
available
available
Margin scheme (§ 25a UStG)
Add-on
Add-on
§ 25a: purchase ↔ sale matched automatically
Add-on
Add-on
§ 25a: margin calculated automatically
Add-on
Add-on
§ 25a: report for bookkeeping
Add-on
Add-on
§ 25a: per unit via serial number/IMEI
Add-on
Add-on
§ 25a: returns of margin-scheme goods
partial
not documented
§ 25a: standard VAT and margin scheme in one order
Green background: better documented or cheaper in this row. Hover over an entry for the provider's note.
All prices excl. VAT, calculated from the providers' published prices (date: see provider profile). Some links are partner links. If a contract is concluded through them, we may receive a commission. This does not affect how the results are calculated.
Seven checkpoints using the same rules for all providers. “Automated” means: matching of purchase and sale, calculation of the margin and reporting are documented by the provider. “Invoice only” means: the software writes invoices without VAT shown; you calculate the margin yourself.
availableVAT type “margin scheme”: invoices only show the gross price without VAT; notes can be stored via “VAT notes”
Add-onAdd-on €29/month: “Correctly invoice goods under the margin scheme”; the sales price is recorded on the invoice. Colly doesn't describe the wording of the invoice note.
partialNo dedicated feature documented; according to the JTL forum only via a workaround (customised invoice template with note text)
not documentedNo information on the margin scheme found in the price overview or manual
Add-onBusiness add-on (price not published); invoice note via the “legal tax note” template
Purchase ↔ sale
not documentedNo purchase price matching and no margin calculation described
Add-onThe purchase price is recorded per item at goods receipt, and the sales price is automatically matched to the corresponding purchase
not documentedNo dedicated feature documented; the forum only describes workarounds (free fields, SQL reports, add-on programs)
not documentedNo information on the margin scheme found in the price overview or manual
Add-onPurchase price and serial number in the purchase order; matching at sale via the serial number in the shipping centre. An invoice without a serial number is not taxed under the margin scheme.
Serial number/IMEI
not documentedNo link between serial numbers and the margin scheme described
Add-onFor items requiring serial numbers, the serial number is recorded together with the purchase price and permanently linked to the purchase. IMEI is not explicitly mentioned.
not documentedSerial numbers can be managed; a link to the margin scheme is not documented
not documentedSerial numbers can be managed; a link to the margin scheme is not documented
Add-onSerial number management is a prerequisite; without a manufacturer serial number, an own ID is assigned
Automatic margin
not documentedNo purchase price matching and no margin calculation described
Add-onThe margin per item is available “in a table without rework” (translated quote)
not documentedNo dedicated feature documented; the forum only describes workarounds (free fields, SQL reports, add-on programs)
not documentedNo information on the margin scheme found in the price overview or manual
Add-onThe purchase price is offset internally; only the margin is taxed
Report
not documentedNo purchase price matching and no margin calculation described
Add-onA report per period compares purchase, sale and margin per unit; export for your accountant
not documentedNo dedicated feature documented; the forum only describes workarounds (free fields, SQL reports, add-on programs)
not documentedNo information on the margin scheme found in the price overview or manual
Add-onOverview with goods receipt and issue per item; booking via two dedicated revenue accounts
§ 25a returns
not documentedNot described
not documentedNot described on the features page
not documentedNo dedicated feature documented; the forum only describes workarounds (free fields, SQL reports, add-on programs)
not documentedNo information on the margin scheme found in the price overview or manual
partialReturns are flagged in the overview; a credit note process is not described
Mixed orders
not available“Only one VAT rule can be used per order.” (translated quote)
not documentedNot described on the features page
not documentedNo dedicated feature documented; the forum only describes workarounds (free fields, SQL reports, add-on programs)
not documentedNo information on the margin scheme found in the price overview or manual
not documentedNot described
Add-on & costs
included in the price
Margin scheme: €29/month (bookable with every plan)
–
–
Margin scheme: Price not published (from plan Business)
Sources and check date for each entry in the respective provider profile. “Not documented” means: no provider information found – not automatically “not available”.
Summary for this preset
Calculated for 300 orders per month with the preset above (before your changes). Provider information as of: 27 Oct 2026.
For the margin scheme, a suitable invoice alone is not enough. Under § 25a(6) UStG you must record sales prices, purchase prices and the taxable amount – with a mixed range, separately from transactions taxed at the standard rate. If you only generate invoices without VAT shown, you usually keep purchase prices and margins in an additional spreadsheet.
An automated solution records the purchase price at goods receipt, matches it to the later sale – ideally per unit via serial number – and delivers the report per period for bookkeeping. According to the providers, in our comparison this is offered by Colly.io (add-on €29/month, on every plan) and Xentral (Business add-on, price not published). Billbee offers the margin scheme as a tax type for invoices but describes no matching of purchase prices. For JTL-Wawi and plentyONE, we found no dedicated feature in the provider documentation.
Inventory management for used smartphones and electronics: IMEI and serial numbers
With smartphones, tablets and consoles, every device is a single unit with its own purchase price. For the margin per device to be correct, the software must match the sale to the right purchase. According to the providers, Colly.io and Xentral do this via serial numbers; Xentral even requires serial number management for the module.
None of the providers explicitly mentions the IMEI. In practice, the IMEI is often recorded as the serial number for smartphones. Whether the field supports 15-digit IMEIs and barcode scans the way you need should be checked during the trial.
Calculating the margin scheme automatically – how the calculation works
The taxable amount is the amount by which the sales price exceeds the purchase price; the VAT is not part of it (§ 25a(3) UStG). Example at 19 %: purchase of a used smartphone from a private person for €200, sale for €319. The margin of €119 contains €19 VAT; the taxable amount is €100.
As a rule, the calculation is per item (item-by-item margin). For items with a purchase price of up to €750, § 25a(4) UStG also allows the global margin per tax period (until the end of 2024, the limit was €500). The VAT may not be shown separately on the invoice; a note such as “Gebrauchtgegenstände/Sonderregelung” (second-hand goods/special arrangement, § 14a(6) UStG) is mandatory. Whether the margin scheme applies to your goods is something to clarify with your tax adviser.
Billbee and JTL alternative for the margin scheme
Anyone selling used goods with Billbee or JTL-Wawi today often handles the margin scheme with invoice templates and an Excel list. According to Billbee, an order can also only use one VAT rule – new and used goods in the same order aren't possible there. For JTL-Wawi, users in the provider's forum describe workarounds via customised templates, free fields or add-on programs.
If you want to automate the matching, compare the “Automated processing” option in the finder above – and check during the trial exactly those points that no provider describes: returns of margin-scheme goods and mixed orders.
Frequently asked questions
Which software supports the margin scheme under § 25a UStG?
In our comparison, Colly.io and Xentral document automated processing with matching of purchase and sale, calculation of the margin and reporting. Billbee offers the margin scheme as a tax type for invoices. For JTL-Wawi and plentyONE we found no dedicated feature in the provider documentation; that doesn't mean there's no solution.
What does inventory management software with the margin scheme cost?
With Colly.io, the add-on for €29 is added to the plan (from €49 per month). With Xentral, the margin scheme is a Business add-on; the Business plan starts at €649, and the price of the add-on is not published. The finder above calculates the costs for your volume.
Can I sell new goods and margin-scheme goods in one order?
Not with Billbee, according to the provider: an order can only use one VAT rule. Colly.io and Xentral don't describe mixed orders – check this during the trial before switching.
Do I need serial numbers or the IMEI for the margin scheme?
By law, you must record purchase and sales prices as well as the taxable amount. For single units such as smartphones, matching via serial number or IMEI is the most reliable way to get the margin per device right. Colly.io and Xentral support matching via serial numbers.
Does the €500 limit for the global margin still apply?
No. Since 2025, items with a purchase price of up to €750 may be taxed using the global margin (§ 25a(4) UStG). Whether this makes sense for you is best discussed with your tax adviser.