Back Market + KudTax
Connect your Back Market seller account with KudTax to automatically reconcile platform fees, marketplace commissions, payouts and VAT rates across all EU countries into DATEV-ready entries.
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
Connect Back Market via API
Authorise KudTax to connect directly to your Back Market seller account via official API.
02
Automated settlement & fee import
KudTax automatically fetches settlements, sales orders, platform fees, refunds and advertising costs from Back Market.
03
AI order-level reconciliation
KudTax matches net payouts line-by-line with gross sales and itemised fees, ensuring zero missing expenses.
04
Export to DATEV & accounting
Export clean EXTF posting batches with linked settlement documents to DATEV or your tax advisor.
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 links
Generates audit-proof posting batches with digital document attachments for 100% GoBD compliance.
Back Market integration – FAQ
Yes. Transactions under § 25a UStG are carried separately so the margin stays traceable as the taxable base and no VAT is shown.
Yes, but the two streams stay separate in the accounts — the precondition for taxing both correctly.
KudTax breaks down net payouts from Back Market into individual gross sales, fees, and refunds, matching every line item.
Yes. KudTax categorises VAT rates and warehouse dispatches by country to keep OSS returns accurate.
Automate your Back Market accounting today
Join the online sellers who let KudTax handle the numbers. Create a free account and connect Back Market in minutes.
