Accounting in the Car Trade
Margin taxation, EU trade and vehicle-based calculation – accounting for the car trade is a discipline of its own. AutoPult masters it.
Cash Basis or Double-Entry Bookkeeping – Which Applies to Your Business?
The choice of accounting method depends on your legal form and business size. Not every car dealer is required to maintain double-entry bookkeeping – but many exceed the thresholds faster than expected.
| Criterion | Cash Basis Accounting | Double-Entry Bookkeeping |
|---|---|---|
| Legal form | Sole proprietorship, GbR | GmbH, UG, OHG, KG – always mandatory |
| Revenue threshold | Under EUR 800,000 annual revenue | From EUR 800,000 annual revenue |
| Profit threshold | Under EUR 80,000 annual profit | From EUR 80,000 annual profit |
| Principle | Cash flow principle | Accrual basis |
| Complexity | Lower – only income and expenses | Higher – every entry with debit and credit |
| Stocktaking | Not required | Annual stocktaking mandatory |
Margin Taxation Under §25a UStG – The Core Rule in Used Car Trade
When you buy used vehicles from private individuals, no input tax is incurred. Upon resale, VAT is calculated only on the difference between purchase and selling price – not on the full selling price. Prerequisites: the purchase was from a private individual or another margin-taxed dealer, the invoice shows no separate VAT, and each vehicle must be calculated individually – an overall margin across all vehicles is not permitted.
Each vehicle as its own cost center with purchase, reconditioning, transport, inspection and sale – for exact contribution margins per vehicle.
Requirements for Accounting Software in the Car Trade
Vehicle-Based Bookkeeping
Each vehicle as its own cost center with purchase, reconditioning, transport, inspection and sale – for exact contribution margins per vehicle.
§25a Automation
Automatic margin taxation with vehicle-based margin calculation. The system detects §25a cases and calculates the margin correctly.
Integrated VAT Returns
The VAT advance return is created automatically. EU transactions are prepared for the recapitulative statement.
Business Reports by Area
Business reports available at any time – broken down by trading, workshop and spare parts for maximum transparency.
The Monthly Close – Structured in 3 Steps
Review & Assign Receipts
Review all incoming and outgoing invoices for the month, reconcile open items and request missing receipts. AutoPult automatically flags incomplete transactions and discrepancies between cash register and accounting.
Create VAT Return & Reconcile Accounts
Automatically generate the VAT advance return, reconcile bank accounts and review vehicle-based cost centers. The §25a margin is calculated per vehicle and correctly reported in the VAT return.
DATEV Export & Release
Export all bookings in DATEV-compatible format and hand over to your tax advisor. Alternatively, direct online access via DATEV Unternehmen online – without shuttle folders or manual rework.
Specifics of Accounting in the Car Trade
EU Trade and Intra-Community Supplies
Intra-Community Acquisition
When purchasing a vehicle from another EU country, you must pay acquisition tax in Germany. You can simultaneously claim this as input tax – provided you are under standard taxation. The transaction must be correctly recorded in the VAT return.
Intra-Community Supply
When selling a vehicle to a business in another EU country, the supply is tax-exempt under certain conditions. You need the buyer’s VAT ID, proof of arrival and must declare the transaction in the recapitulative statement.
Input Tax Deduction in the Car Trade
- Trade vehicles: Full input tax deduction when purchasing from businesses with standard taxation
- Company vehicles: Input tax deduction depends on business usage percentage
- §25a vehicles: No input tax deduction on purchase, but margin taxation on sale
- Workshop materials: Full input tax deduction with proper invoice
Common Mistake: Confusing Standard and Margin Taxation
If input tax is accidentally claimed on a §25a vehicle or VAT is openly shown on the sales invoice, this can lead to significant back-payments during a tax audit. Your accounting software must be able to cleanly separate these cases.
Cloud Accounting: Benefits for the Car Trade
- Access from anywhere: Whether at the desk, at the car market or at the customer – create invoices directly on site
- Automatic data backup: Encrypted in German data centers, GDPR compliant
- Real-time collaboration: Your tax advisor accesses directly via the DATEV interface – no shuttle folders
- Automatic updates: New tax rates and changed forms are automatically applied
AutoPult Accounting: Built for the Car Trade
AutoPult unites all accounting requirements of the car trade in one platform. Every sale, every workshop invoice and every cash payment flows automatically into accounting – without manual transfer. Vehicle file with all costs and receipts, automatic §25a calculation, open items management, integrated POS system with TSE and workshop integration are included as standard.
Accounting That Understands Car Trade
Try AutoPult free for 14 days – including §25a automation and DATEV export.
Frequently Asked Questions About Accounting in the Car Trade
Corporations (GmbH, UG) are always required to maintain double-entry bookkeeping. Sole proprietors and GbR must prepare balance sheets if revenue exceeds EUR 800,000 or profit exceeds EUR 80,000. Since the revenue threshold is quickly reached in the car trade, double-entry bookkeeping applies to most car dealers.
With standard taxation, VAT is calculated on the full selling price (19%). In return, you can deduct the input tax paid on purchase. With margin taxation under §25a UStG, tax is only levied on the margin (selling price minus purchase price) – when you purchased from a private individual or another margin-taxed dealer.
In principle, yes. However, accounting in the car trade is complex due to margin taxation, EU trade and industry-specific requirements. We recommend at least leaving the annual accounts to a specialized tax advisor. You can prepare the ongoing accounting well with AutoPult and hand it over via the DATEV interface.
AutoPult exports all bookings in DATEV-compatible format (booking batch). Your tax advisor imports these directly into DATEV without manual rework. Alternatively, direct online access via DATEV Unternehmen online is possible.
In the car trade, SKR 51 (industry chart of accounts for the car trade) is the best choice. It offers special accounts for vehicle trading, workshop, spare parts and margin taxation. AutoPult natively supports SKR 51, alternatively also SKR 03 and SKR 04 with industry-specific extensions.