VAT at the margin for French e-commerce, a strategic tax lever with Odoo
- Noham Layani
- Aug 4
- 4 min read
The marginal VAT regime, reserved in particular for the sale of second-hand or reconditioned goods, is often a fiscal goldmine for responsible e-commerce in France.
However, few ERPs offer it natively in a compliant “plug-and-play” mode. This is where Odoo makes the difference. Thanks to its integrated French tax localization, it can automatically predict this use case, while solutions like Stockpit or Erplain remain dependent on manual workarounds.
In this article we reveal why this technical choice is strategic for strengthening your competitiveness, securing your margins and controlling your tax obligations if you operate in the second-hand or reconditioned goods sector.
What is the marginal VAT regime?
Marginal VAT is a specific French tax regime, applicable in particular to second-hand goods or collectibles resold by professionals. It applies to the difference between the resale price including tax and the purchase price including tax, and not to the overall turnover.
In this system, VAT is therefore only applied to the margin (sale price – purchase price), and not to the total price of the good. It is aimed at resellers of goods for which VAT was not recoverable on purchase (gifts, second-hand goods between individuals).
Example: purchase of a smartphone for €100, resale for €200 → VAT = (200‑100) × 20% = €20, instead of 200 × 20% = €40.
This mechanism significantly improves competitiveness, particularly in the reconditioned and circular fashion sectors.
But beware: this system is costly to comply with without automation, as the slightest error can trigger a tax adjustment. In addition, this system requires product-by-product accounting, with traceability of purchasing costs, something that few ERP solutions offer natively.
Odoo: The best solution to enable VAT at the margin (and keep it compliant)
Native integration within the French localization
Odoo , via its tax location Odoo France , offers a complete infrastructure (chart of accounts, tax reporting, DGFiP compliance, etc.).
For the margin regime, Odoo allows:
Creating custom taxes in Python calculation mode , calculated only on the margin (example: result = (price_unit – product.standard_price) * 0.07).
Product-by-product accounting configuration, using standard cost fields to be associated when importing stocks.
A smooth workflow: order → invoice → payment, while respecting marginal VAT rules.
Unlike traditional ERPs, no third-party modules are required , but expert configuration allows this logic to be activated in standard Odoo.
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Stockpit / Erplain: good stock tools but limited on specific VAT
Stockpit (Erplain module dedicated to Pennylane)
Stockpit is a specialized module for inventory management (MAC, FIFO, LIFO valuation) and not a tax ERP. It synchronizes transactions with invoicing solutions (QuickBooks, Pennylane, etc.) but does not natively manage margin VAT or the automatic preparation of complex VAT entries.
Erplain
Erplain allows you to monitor commercial margins in real time (via the weighted average cost), but does not offer any module to apply a legal VAT regime to the margin according to French tax criteria.
To make this logic work, we need to resort to workarounds:
export invoices in CSV format,
apply manual (or macro) edits,
transfer VAT to a third-party tool. All of this increases the risk of error, particularly for a growing SME or demanding B2B/B2C e-commerce.
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How Blendy supports your choices, whether it's Odoo or Stockpit
At Blendy , digital and international chartered accountant , we provide an expert approach to e-commerce SMEs seeking tax performance:
Audit of your business model : identification of products eligible for VAT margin or not.
Odoo configuration : setting up custom taxes, cost-price product interface, automating margin calculation.
Stockpit/Erplain setup , if the main need is to optimize stock levels, connect to Shopify or WooCommerce, with real-time tracking.
Ongoing accounting support : generation of compliant entries, VAT reporting, consistency with the DGFiP.
Dedicated training : for your finance and sales teams, whether you use Odoo or Stockpit.
Blendy helps you choose the most suitable solution for your challenges: product-by-product taxation or inventory management.
Why Odoo (with Blendy) is your best choice in 2025
If your e-commerce relies on refurbished , second -hand , or residual value products , opting for Odoo allows you to automatically apply VAT to the margin, without any tinkering . Operational risk is reduced, your margins are secured, and your tax compliance is globalized (via the France pack).
While Stockpit/Erplain excel at inventory management, they require external solutions for VAT.
With Blendy expertise, you benefit from tailor-made support to integrate or migrate to Odoo, while capitalizing on your responsible revenue model.
Want to go further? Contact the Blendy team, your trusted partner, to configure Odoo, design your VAT strategy, support your teams, and secure your accounts.
Together, let's make your financial management an undeniable strategic asset.
With Blendy , French international CPA, take advantage of digital accounting to accelerate your finance process and develop your business.
Certified by Pennylane, Dext, QuickBooks and Stripe, we support digital and IT service companies, e-Commerce, SaaS, SMBs in France and internationally.