You may have come across such notices in price comparisons or on retailer websites:

 

When does this happen?

This is often seen with electronic products such as smartphones, tablets, smartwatches, or laptops. However, it can also occur with other types of products.

In many cases, the shops in question are outlets or resellers who source their goods not only from manufacturers but also from other retailers, companies (including from outside the EU), or private individuals. This means that the item may have been originally produced for a different country.

These items can include both used goods and brand-new, unused products (this information is always provided in the listings - e.g., "New" or "OVP" (original packaging) in the examples above).

Common examples include surplus stock or unused inventory from companies that purchased a few too many devices, no longer need them, and resell them to retailers.

 

What does this mean for my purchase?

If you are buying a new item, it usually does not differ from other offers. Any variations (e.g., missing packaging or different languages instead of German) should be explained by the seller in the product description.

However:

If the seller issues you an invoice, it will include the note "incl. VAT.", but the specific amount of VAT included will not be calculated. This means that if you are self-employed or a business owner who relies on VAT deduction, you will not be able to deduct any VAT from this purchase.

For private buyers, this does not matter, as you generally do not need to provide detailed VAT information to tax authorities.

 

What is the background?

The differential taxation under § 25a of the German VAT Act (more details here) is a tax relief measure to prevent goods that have been resold multiple times from being taxed multiple times.

Sellers are required to clearly indicate when this special taxation applies. On idealo, any such offer must be clearly labeled by the respective retailer.

 

So, can I buy without hesitation?

In most cases, yes.

If you are unsure whether differential taxation applies due to a specific characteristic that matters to you, contact the seller before making a purchase and ask why this special case applies.

However, if a shop in our price comparison lists a used smartphone, a refurbished device, or a returned item without original packaging as a new product, this is an error.

We appreciate a quick report - either directly via the feedback function in the price comparison or by sending us a message (see below).

We will promptly remove the incorrect listing.