Currently, you can indicate taxes on used car parts as follows:
- an invoice line indicating the used car part and taxation under tax category code S for the used car part
- an invoice line indicating the tax base (10% of the value of the used car part) and taxation under tax category code S for the (value-added) tax on used car parts
- an invoice line with a negative tax base and taxation under tax category code Z to correct the tax base
- an invoice note about the tax on used car parts: “The invoice includes XX euros in (value-added) tax on used car parts in accordance with section 10.5 (3) of the VAT Application Ordinance. / Rechnung enthält XX EUR (Umsatz)Steuer auf Altteile gem. Abschn. 10.5 Abs. 3 UStAE.”
