| Availability |
Odoo Online
Odoo.sh
On Premise
|
| Odoo Apps Dependencies |
•
Invoicing (account)
• Discuss (mail) |
| Lines of code | 894 |
| Technical Name |
de_differenzbesteuerung_25a |
| License | OPL-1 |
| Website | https://gencbaris.com/odoo_plugins/ |
| Versions | 18.0 19.0 |
| Availability |
Odoo Online
Odoo.sh
On Premise
|
| Odoo Apps Dependencies |
•
Invoicing (account)
• Discuss (mail) |
| Lines of code | 894 |
| Technical Name |
de_differenzbesteuerung_25a |
| License | OPL-1 |
| Website | https://gencbaris.com/odoo_plugins/ |
| Versions | 18.0 19.0 |
DE Differenzbesteuerung
§25a UStG margin scheme: Einkaufsbuch, per-item and Gesamtdifferenz margin calculation and VAT-on-margin worksheet for used-goods, car, art and antiques dealers.
DE Differenzbesteuerung §25a (Margin Scheme)
Key Features
DE §25a Goods Category
DE §25a Goods Category. Tracks Category, Code, Mandatory Invoice Note, Margin VAT Rate (%), Legal Reference.
DE §25a Einkaufsbuch Item
DE §25a Einkaufsbuch Item. Tracks Reference, Item Description, Company, Category, Purchase Date. One-click mark sold, reset stock, stamp invoice, open sale move.
DE §25a Period Worksheet
DE §25a Period Worksheet. Tracks Reference, Company, Year, Margin VAT Rate (%), Reported Items. One-click collect items, close, reset reset to draft, export csv, carry to next.
DE Differenzbesteuerung §25a (Margin Scheme)
DE Differenzbesteuerung §25a (Margin Scheme)
§25a UStG taxes the dealer's
§25a UStG taxes the dealer's MARGIN, not the full sales price, when reselling used goods, works of art, collectors' items and antiques bought from non-VAT sellers.
VAT is due only on
VAT is due only on (selling price - purchase price), and the invoice must NOT show VAT separately but must carry the §25a note ("Gebrauchtgegenstände/ Sonderregelung", "Kunstgegenstände/Sonderregelung" ...).
Today dealers run this in
Today dealers run this in spreadsheets; there is no native support in either Odoo edition.
It keeps the Einkaufsbuch (purchase
It keeps the Einkaufsbuch (purchase register) per item with the purchase price, links each sale to its item, and computes the Einzeldifferenz (per-item margin) with the VAT extracted from the gross margin at 19% (Marge / 1,19 x 0,19).
Use Cases
Screenshots
25A Categories
Einkaufsbuch
25A Periods
Why Choose This Module
This module implements the full scheme. It keeps the Einkaufsbuch (purchase register) per item with the purchase price, links each sale to its item, and computes the Einzeldifferenz (per-item margin) with the VAT extracted from the gross margin at 19% (Marge / 1,19 x 0,19). For low-value items it supports the Gesamtdifferenzbesteuerung (§25a Abs. 4): the aggregate of all purchases vs all sales of items up to EUR 500 in a period. It produces the period margin-VAT worksheet with the UStVA-relevant figures and stamps the correct §25a note onto the sale - and it guards the rule that a negative single margin is set to zero (no negative VAT) while the Gesamtdifferenz may be netted within the period.
Specifications
- Compatible: Odoo 18.0 / 19.0
- License: OPL-1
- Languages: 35+
- Author: Baris Genc
- Dependencies: account
- Support: odoo@gencbaris.com
Odoo Proprietary License v1.0 This software and associated files (the "Software") may only be used (executed, modified, executed after modifications) if you have purchased a valid license from the authors, typically via Odoo Apps, or if you have received a written agreement from the authors of the Software (see the COPYRIGHT file). You may develop Odoo modules that use the Software as a library (typically by depending on it, importing it and using its resources), but without copying any source code or material from the Software. You may distribute those modules under the license of your choice, provided that this license is compatible with the terms of the Odoo Proprietary License (For example: LGPL, MIT, or proprietary licenses similar to this one). It is forbidden to publish, distribute, sublicense, or sell copies of the Software or modified copies of the Software. The above copyright notice and this permission notice must be included in all copies or substantial portions of the Software. THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM, OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE SOFTWARE.
Please log in to comment on this module