Информация о налогообложении
The basic idea of differential taxation is to offer a tax-appropriate solution for goods in secondary markets. VAT is not applied to the total price, but only to the difference between the purchase price and the selling price of the goods.
Practically translated means that certain goods (e.g. numismatic coins, works of art, jewellery, etc.), for which VAT has already been paid once, in the event of a new sale by a trader, it is no longer necessary to pay VAT on the total amount but only on the dealer's margin.
While the standard tax rate of 20% always applies to the sale of precious metal bars, both of precious or of base metals which are or were considered legal tender, can usually be sold under differential taxation.
In particular, items imported from a country outside the European Union and then resold domestically can be offered with a differential tax.