> For the complete documentation index, see [llms.txt](https://docs.solutioo.de/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.solutioo.de/differenzbesteuerung/differenzbesteuerung_en_us/work/daily-work.md).

# Daily work

**Goal:** Find the right recurring workflow. For your first individual purchase and sale, use the [illustrated quickstart](/differenzbesteuerung/differenzbesteuerung_en_us/work/quickstart.md). The following sections cover additional workflows and their limits.

## Purchases, sales and partial documents

Review every acquisition for origin, actual goods characteristics, supplier evidence and fixed assignment. Separate objects require separate lines. Renew the review confirmation after relevant goods data changes. Posted values remain independent of later changes to the item card.

For the simplest workflow, post receipt/invoice or shipment/invoice together. The app also contains separated physical and financial documents. The actual supply period, one-time purchase basis and later financial link must remain consistent. Partial posting selects complete object lines; it does not generally permit fractions of an object. Check the specific workflow before using it.

## Customer and vendor corrections

Create a full customer return from the original sale, or a vendor return from the original acquisition evidence. Preserve the actual object, item application and serial/lot identity. Check the remaining consideration after earlier price credits. Unpaid invoices use the standard application reference. Paid documents need the actual refund or offset workflow.

For a financial price credit without stock movement, use the separate price-credit process. A customer price credit uses a G/L account line derived from the sale. A vendor price credit uses a standard item charge assigned to the exact original purchase. Enter the amount and review reference, then check the cumulative VAT adjustment. A physical fractional return is not a substitute for a price reduction.

A physical customer receipt before a later financial credit is a separate workflow. For fully paid individual-scheme sales, the physical receipt remains separate from the later financial credit. An actual full refund must be evidenced and applied exactly to that credit. For a genuinely never-paid invoice, the original cancellation date remains relevant. The aggregate scheme and partly paid original sales are explicitly blocked in this separated-return workflow. Historical payment followed by unapplication must not be treated as "never paid".

## Aggregate scheme and annual corrections

1. Open **Calendar-year Elections** and prepare a reviewed election for a calendar year from 2025 onwards. Configure the settlement number series and VAT reporting frequency, review completeness and legacy stock, enter a review reference and activate the election. The configuration is frozen.
2. The active election applies consistently to eligible objects with purchase prices up to and including EUR 750. Higher purchase prices stay in the individual scheme. Do not arbitrarily select individual goods groups.
3. Post purchases and sales through the standard process. Unsold acquisitions also enter the period totals. An aggregate sale initially records its source; it does not immediately post the additional margin VAT.
4. After each period ends, run **Post Period Settlement** in sequence from the first period. VAT follows the positive cumulative annual margin, less previous adjustments in that year. Negative annual differences are not carried forward.
5. After the final period, run **Post Annual Reconciliation**. Check source completeness and the actual G/L/VAT links in the immutable settlement evidence.

For late sources, use a documented reopening and settle every affected subsequent period again. Earlier evidence remains intact. Corrections relating to a closed original year use separate later evidence and reviewed change/refund periods. Reopening does not automatically reopen a tax authority filing or a standard BC VAT period.

## Stock, transfers and disassembly

Domestic standard transfers preserve the original fiscal acquisition basis through actual item applications. Check the current inbound entry, in-transit stock and tracking before a subsequent sale or return.

Changing the scheme for legacy stock requires the dedicated preparation, full preview, checksum, review reference and explicit confirmation. Record final stock losses only when a real loss is evidenced. An erroneous loss posting and a genuine later recovery are different events.

Documented disassembly in the individual scheme allocates the fiscal purchase basis and inventory value separately to parts, preserving totals to the cent. This does not generally approve aggregate-scheme or arbitrary recursive disassembly. Later vendor price changes require the full reviewed reallocation across the affected parts.

### Disassembly and purchase price allocation: what evidence is needed?

When you disassemble a used item into reusable parts, each part's purchase price must be reasonably estimated. Explain the basis of the estimate in an attachment to the original purchase invoice and include any available supporting documents. This is required by **UStAE section 25a.1, paragraph 4a**, the German VAT administrative guidance. [BMF: VAT administrative guidance](https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/Umsatzsteuer-Anwendungserlass/Umsatzsteuer-Anwendungserlass-aktuell.pdf?__blob=publicationFile).

1. Before selling, record each part, its condition and its expected selling price.
2. Keep the complete estimate, explanation and available supporting documents as an attachment to the purchase invoice. Enter the evidence reference on the disassembly document.
3. Review the allocation. The app uses documented expected selling prices as weights and allocates the purchase price to the cent. This calculation is **not a legally prescribed formula**. The estimate must be appropriate to the particular item and the condition of its parts.
4. Check that the allocated purchase prices total the original purchase price. The tax purchase basis and commercial inventory value are allocated separately.

### Example: a used vehicle and its engine

A used vehicle costs **EUR 4,000.00**. The expected selling prices of all reusable parts total **EUR 8,000.00**, including **EUR 3,000.00** for the engine.

| Calculation                             | Result       |
| --------------------------------------- | ------------ |
| Engine's share: 3,000 ÷ 8,000           | 37.5%        |
| Allocated purchase price: 4,000 × 37.5% | EUR 1,500.00 |
| Actual engine sale                      | EUR 2,800.00 |
| Gross margin: 2,800 − 1,500             | EUR 1,300.00 |
| Included VAT: 1,300 × 19 ÷ 119          | EUR 207.56   |

The allocated purchase price is not subsequently adjusted to a different actual selling price. An actual later vendor price change instead uses the documented reallocation workflow. Changes to the taxable amount are subject to [section 17 of the German VAT Act](https://www.gesetze-im-internet.de/ustg_1980/__17.html); the correction document must evidence the actual change and its timing.

### Example: four old chairs purchased together

An antiques dealer buys four old chairs together for **EUR 2,000.00**. They remain separate items; no new product is manufactured. The expected individual selling prices and each chair's eligibility are documented separately.

This allocates the price of a jointly purchased **collection of separate items** (Sachgesamtheit). It differs from disassembling one item into components. UStAE section 25a.1, paragraph 12 addresses purchase price allocation for such collections. The industry template does not replace a review of each chair. [BMF: VAT administrative guidance](https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/Umsatzsteuer-Anwendungserlass/Umsatzsteuer-Anwendungserlass-aktuell.pdf?__blob=publicationFile).

> **Scope of these examples:** All data is synthetic. Both examples use the individual margin method, German domestic transactions, EUR and 19% VAT on the positive margin. Disassembly costs, raw scrap, newly manufactured products and the aggregate method are outside these examples. General margin taxation rules are set out in [section 25a of the German VAT Act](https://www.gesetze-im-internet.de/ustg_1980/__25a.html).

## Goods review and output

Check the actual object's origin, goods classification and supplier evidence. An item flag, industry selection or description as used goods is not approval. Unresolved international, special-acquisition and material cases need separate professional assessment.

Use only the reviewed customer invoice/credit layout or an individually checked electronic output route. The notice follows the goods classification. The German statutory notice remains German even with the English interface, for example `Gebrauchtgegenstände/Sonderregelung`. Internal purchase basis, margin and margin VAT must not reach the customer document. Keep the internal transaction report internal.


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