Used Parts Tax


In German tax law, the used parts tax is a special form of sales tax in the automotive industry.
This tax is paid by the workshop or dealer to the tax authority and is listed separately for the customer on the invoice.
In TRASER DMS 365, the used parts tax is calculated as follows:


The following description does not provide any information about the applicable tax law.
The tax rates used in this example are only for clarification of how the system calculates the used part tax and do not claim to be correct. For more detailed information on the used parts tax, please contact your tax advisor/auditor.

Quantity Description Amount
1 Exchange engine 1000 EUR
+ VAT (19 %) 190 EUR
+ VAT (19 %) on the value of the old part* of 100 EUR 19 EUR
- Total 1209 EUR

*In this calculation, the used part was valued at an average value of 10 % of the so-called gross exchange fee (10% of the value of the exchange part).

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Information about the used parts tax on Wikipedia (German)


exchange parts tax | used spare parts tax | used replacement parts tax