Tax law - OSS interface - "margin scheme goods" | Suggestions and Feedback on the eBay Platform

ttd4it · 2024-09-14T06:26:21.415000Z

@miriam@ebay @patrick@ebay "Houston, we have a problem."Priority = HIGH In principle, "margin-taxed goods" are only taxed in the country of origin (seller), since the full VAT is never calculated, but only the difference between the purchase price and the sale price. When selling across the national border, eBay sometimes gets involved and processes the goods via the OSS interface. However, the respective VAT rate is applied to the full sale price. An example with numbers: a.) Standard taxation (new goods):Sale price = €119.00VAT included = €19.00, which is withheld via OSS (CORRECT) b.) Margin-taxed goods (new and used goods without VAT shown by private individuals and small businesses):Sale price €119.00The seller paid €70.00 at purchase and only has to remit VAT on the difference between purchase and sale price of €49.00 (€119.00 - €70.00 = €49.00). In total, that is €7.82.So in this example, €11.18 (€19.00 - €7.82 = €11.18) is withheld too much. Withholding €19.00 would therefore be WRONG. We need a proposed solution from eBay on how the overpaid VAT can be reclaimed. -------- In principle, it should therefore work the same way (or better) as when selling "digital goods" that are sold domestically.

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Tax law - OSS interface - "margin scheme goods" | Suggestions and Feedback on the eBay Platform | eBay Germany