6. Compliance & Differential Tax
Differential Taxation (§25a UStG)
⏱️ 5 min read•📅 Updated 1 week ago
German and European tax laws permit antique jewelry, pre-owned bullion, and collector items to be taxed solely on the dealer's gross margin rather than the total sales price under §25a UStG.
What is §25a UStG Differential Taxation?
VAT Payable = (Selling Price - Acquisition Buyback Cost) * (19 / 119)
How SpotMetal Automates §25a Compliance
SpotMetal tracks acquisition costs permanently in product metafields and generates the mandatory statutory statement on Shopify orders.