Back Market accounting with file import
Import files from Back Market into KudTax and prepare the data they contain for reconciliation and accounting. You start the import by uploading a file.
Back Market trades refurbished electronics, which almost always means goods bought in from private individuals. That is exactly what triggers the margin scheme under § 25a UStG: what is taxed is the margin rather than the sale price, and no VAT may be shown on the invoice. Book it like an ordinary marketplace sale and you report tax you do not owe.
How Back Market works with KudTax
01
Export your Back Market file
Download the appropriate export from Back Market. The supported file and fields depend on the import format.
02
Upload the file to KudTax
Upload the export file to KudTax. The Back Market integration processes the data contained in the file.
03
Review the import and matches
Check the imported amounts, dates and references. Add missing documents and review unresolved matches before continuing.
04
Prepare your accounting data
Prepare the imported data for your accounting workflow. Review the posting rules and export file with your accountant.
What KudTax reads from Back Market
- Where the export lives
- Back Market BackOffice → Finance → Statements → export the transaction and payout report
- What the portal calls the file
- Transaction and payout report
- Formats
- CSVXLSX
Line-item types recognised
- Sales per device and condition grade
- Marketplace commission
- Returns within the withdrawal period
- Warranty and goodwill cases
- Payouts
What to watch for with Back Market
The margin scheme allows no VAT on the invoice
Under § 25a UStG only the difference between purchase and sale price is taxed, and the invoice must show no VAT. An automatically generated document showing 19 per cent means the stated tax becomes owed — on top of the tax on the margin.
Standard and margin taxation run side by side
New stock and bought-in second-hand goods in the same shop fall under different regimes. Both streams have to be recorded separately or the taxable margin can no longer be evidenced afterwards — and without evidence the transaction falls back to standard taxation.
Why connect Back Market with KudTax
Gross vs net fee splitting
Automatically splits net payouts into gross revenues, commissions, and shipping fees so expense accounts stay accurate.
EU-wide dispatch & OSS compliance
Tracks dispatches across EU warehouses and assigns correct country VAT rates for OSS filings.
Period boundary reconciliation
Accurately splits settlements that cut across month-ends into correct calendar accounting months.
DATEV EXTF & document references
Prepares posting data for your DATEV export. Review account assignments, completeness and document references with your accountant.
Back Market integration – FAQ
Automate your Back Market accounting today
Explore the workflow in the product tour and check whether your Back Market export matches the supported import format before getting started.
