Ankaufsrechnung
The purchase invoice a German dealer creates when buying a watch from a private seller. Anchors the watch's tax scheme (most often Differenzbesteuerung) and serves as the legal source document for the transaction.
An Ankaufsrechnung (purchase invoice) is the document a German dealer creates when buying a watch from a private seller. It records the transaction so it can be properly accounted for, taxed correctly, and reconciled at year-end. For Differenzbesteuerung purposes, the Ankaufsrechnung is the source document that anchors the watch's margin scheme.
What it must contain
A valid Ankaufsrechnung includes:
- Seller's full name and address.
- Seller's date of birth (KYC requirement for high-value transactions).
- Identification document type (Personalausweis, Reisepass, Führerschein, etc.) and number.
- Date of purchase.
- Watch details: brand, reference, serial number, year, condition.
- Purchase price.
- Statement of payment method.
- Dealer's organisation details.
- Signatures of both parties.
Some of these (especially ID details and the signed declaration) are not strictly legal requirements in every situation, but professional dealers collect them universally. They are needed for anti-money-laundering compliance (Geldwäschegesetz), proof of provenance in case of disputes, and tax audits.
Difference from a sales invoice
A sales invoice (Rechnung) is what the dealer issues to a buyer. An Ankaufsrechnung is what the dealer creates for themselves when buying from a private seller (who, as a non-VAT entity, cannot issue an invoice). The Ankaufsrechnung is the dealer's record of the purchase transaction.
Template variations
Some dealers use combined Ankaufsrechnung / Übergabeprotokoll forms that record both the purchase agreement and the physical handover. Others split these into separate documents. The structure is not legally prescribed; what matters is that the required information is present and the document is signed by both parties.
Storage requirements
Ankaufsrechnungen must be retained for 10 years under German tax law. They are subject to inspection during tax audits. Loss of an Ankaufsrechnung can invalidate the Differenzbesteuerung claim for the corresponding watch.
Related: differenzbesteuerung, kleinunternehmer, zugferd.