Margin scheme under § 25a UStG

by IWV Digitalagentur

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Margin scheme (§ 25a UStG) for second-hand goods: VAT on the individual margin, purchase evidence, invoices with the mandatory designation, corrections and records.

Annually €8.33* /month €119.88 * €99.99* /year 16.59% discount In comparison to the regular monthly price

Monthly €9.99* /month Cancelable monthly

Compatible with:

6.7.0.0 - 6.7.16.0

Includes:

Free trial month

The subscription starts with a free trial month during which it can be canceled at any time.

All updates

During the subscription all released updates are included for free

Support from the Extension Partner

In case you have any questions or problems with your extension you can always ask the Extension Partner for help during the subscription.

Description

Highlights

VAT on the individual margin per item (§ 25a UStG), calculated in cart and order
Purchase price, approval checklist and private purchase evidence per product
Invoices, mails and storefront with the statutory designation and without margin VAT
Tax-relevant events with effective tax date instead of automatic status bookings
Records, audit trail, accounting CSV and a verifiable archive export and import

Features

Product card for purchase price, date, reference, seller type, kind of goods and § 25a confirmation
Purchase evidence as private media with SHA-256 checksum and permission-based download
Approval by authorised users after a server-side checklist; locked purchase data
One item per product or variant with an allocation state; no double sale in parallel checkouts
VAT on the margin at the general rate, rounded per item, never offset between items

Shipping costs and cart-wide promotions of margin-only orders split among the items
Mixed orders with regularly taxed products
Promotion field "Tax function": price reduction, single-purpose or multi-purpose voucher
Shopware's invoice, cancellation invoice and credit note with designation and margin-scheme total
Automatic § 25a totals block and note in order mails, warning for customised templates
Store API and storefront without margin VAT; § 25a data block for headless frontends
Tax events for cancellations, refunds and returns with confirmation and effective tax date
Decision flow for reopened orders after a confirmed cancellation
Order card with calculation, history and reconciliation
Audit trail, accounting records per period and archive export/import with checksums

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About the Extension

Sell second-hand goods under the margin scheme

Resellers of used goods who buy from private individuals usually pay VAT only on their margin (Differenzbesteuerung, § 25a UStG). Shopware itself only knows VAT on the full price. This extension adds the individual margin scheme to your shop: for every item it records the purchase price and the purchase evidence, calculates the VAT on the margin in the cart and the order, and keeps the records your tax adviser needs.

The customer always pays the same price. Invoices, mails, the storefront and the Store API never show the VAT of a margin-scheme item; every margin-scheme line carries the statutory designation "Gebrauchtgegenstände/Sonderregelung".

Purchase data and evidence per item

A card in the product detail takes the purchase price, purchase date and reference, the seller type and the kind of goods. Upload the purchase document (PDF, JPEG, PNG); it is stored privately with a checksum and only shown to users with the evidence permission. An authorised user approves the item after a server-side checklist; approved purchase data is locked, later corrections are recorded with a reason.

Correct VAT in cart, order, documents and mails

VAT = margin × 19/119 per item, rounded once to whole cents; no VAT and no offset for a negative margin.
Shipping costs and cart-wide promotions of margin-only orders are split among the items by value.
Mixed orders with regularly taxed items are possible.
Shopware's invoice, cancellation invoice and credit note show the designation and VAT only for regularly taxed items.
Order mails get a compatible totals block with the § 25a note automatically; customised templates are detected and flagged.
Promotions are classified as price reduction or voucher; vouchers are kept out of margin-scheme carts.

Corrections and records you can rely on

Cancellations, payment refunds and returns become tax-relevant events: your team confirms them with the effective tax date, so a status change alone never changes your VAT. Refunds booked in the plugin and Shopware capture refunds are confirmed automatically. Every sale, refund, return and correction is a record that references the original; nothing is overwritten. An order card shows the calculation, the events and a reconciliation of order, records, documents and exports.

Under Orders you find the acquisitions, open tax events, the audit trail, accounting records per period as CSV and an archive export of all § 25a records with checksums, which can be imported again after a reinstallation.

The extension is no tax advice. Please have your setup, sample invoices and records checked by your tax adviser before you sell under the margin scheme.

Sell second-hand goods under the margin scheme

Purchase data and evidence per item

Correct VAT in cart, order, documents and mails

VAT = margin × 19/119 per item, rounded once to whole cents; no VAT and no offset for a negative margin.
Shipping costs and cart-wide promotions of margin-only orders are split among the items by value.
Mixed orders with regularly taxed items are possible.
Shopware's invoice, cancellation invoice and credit note show the designation and VAT only for regularly taxed items.
Order mails get a compatible totals block with the § 25a note automatically; customised templates are detected and flagged.
Promotions are classified as price reduction or voucher; vouchers are kept out of margin-scheme carts.

Corrections and records you can rely on

The extension is no tax advice. Please have your setup, sample invoices and records checked by your tax adviser before you sell under the margin scheme.

This extension is highlighted as part of the Premium Partner Program and can therefore be displayed with priority in the store.

Details

Available: English, German
Latest update: 2 November 2026
Publication date: 5 November 2026
Version: 1.7.0
Category: Legal security

Resources

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About the Extension Partner

IWV Digitalagentur

See all extensions

Partner Status

Shopware
Premium Extension Partner

Details

Ø-Rating: 5

Average rating of 5 out of 5 stars
Partner since: 2019
Extensions: 74

Support

Based in: Germany
Speaks: German, English
Response time: Very quickly

Can customers use vouchers or gift cards together with margin-scheme items?

Promotions you classify as price reduction reduce the selling price and the margin. Promotions classified as single-purpose or multi-purpose voucher, and gift cards of other extensions, are rejected in carts with margin-scheme items, because the margin scheme then needs a different treatment. The customer sees the reason in the cart.

Can business customers with net prices order margin-scheme items?

Business customers can order when their customer group uses gross prices. Customers with Shopware's net-price display or a tax-free delivery cannot order margin-scheme items; the product page and the cart tell them so. This is a technical restriction of the extension, not of the law.

What happens to the records when I uninstall the extension?

Uninstalling with "Remove all app data permanently" removes all § 25a records and evidence. Export the archive under Orders first: it contains every record as JSON Lines and CSV, the evidence files and the document references with checksums, and it can be imported after a reinstallation. Invoices and records must be kept for 8 or 10 years.

Do I have to change my mail templates?

No. When Shopware sends an order mail, the extension replaces the standard totals block with a compatible one including the § 25a note. If you have customised templates that print net amounts or VAT, the summary is appended and the template shows a warning so you can adjust it.

What happens when an order is cancelled or refunded?

The status change creates a pending tax event. Your team confirms it with the date on which the payment or the return actually happened; only then are the records corrected in that tax period. Refunds booked in the extension are confirmed directly.

Are e-invoices (ZUGFeRD, XRechnung) supported?

Not for orders with margin-scheme items: these formats cannot state the margin scheme without showing VAT, so the extension refuses them. PDF invoices are fully supported.