030 555 721 370
anfrage@guhr-steuerberatung.de
Auerstr. 14, 10249 Berlin
Industry · Wholesale
Tax advisory for wholesale that watches margin and liquidity.
We are the tax firm for owners and managing directors of wholesale and B2B trading companies. We handle bookkeeping and annual accounts reliably – and beyond that we get your intra-Community supplies, chain transactions, EC Sales Lists (Zusammenfassende Meldung) and import VAT properly in order, and show you the real margin after warehousing costs. Nationwide, digital and personal.
Nationwide · 100% digital- Specialised in wholesale
- A personal point of contact
Does this sound familiar?
Problems wholesalers know all too well.
We speak daily with owners and managing directors from technical wholesale, food and building-materials trade and import/export. This is what we hear again and again:
Your margin is thin – and you see it too late.
With EBIT margins often between 1 and 3 %, every percentage point counts. If your monthly report (BWA) arrives two months late, you are steering a multi-million business essentially blind.
Your capital sits in the warehouse, not the bank.
High inventory ties up liquidity. Between paying suppliers, purchasing goods and receiving payment from customers there is a constant gap.
VAT in EU trade is a minefield.
A missing VAT ID, a late EC Sales List or an incomplete proof of arrival (Gelangensbestätigung) – and a zero-rated supply turns into a 19 % back-payment.
No one gets chain transactions right.
Who transports, which is the moving supply, where does the tax arise? A single mistake in A-B-C transactions can cost the exemption – retroactively over years.
Fear of the next VAT audit.
Import VAT, input tax deduction, customs values, EMCS – at high volume the special audit is not a question of if but when. And your documentation is not audit-proof.
Your tax advisor doesn't understand your trading model.
Call-off stock, drop shipping, cash-discount terms, foreign-currency purchasing – you keep having to explain to your advisor how international goods trade actually works.
What changes for you
More clarity. Less tax. Predictable liquidity.
We are not a conventional tax firm. We deliver what you as management in trade really need – results, not just files.
Crystal-clear numbers – every month.
A live monthly report with gross profit per product group, inventory turnover and contribution margin. You see immediately which items earn margin and which only tie up capital.
Watertight VAT in EU trade.
VAT ID verification, on-time EC Sales Lists and complete proofs of arrival. Your zero-rated supplies stay zero-rated – even after the audit.
Liquidity you can plan ahead.
We model purchasing, payment terms and days of inventory. You know weeks earlier when funds must be available for goods and taxes.
A noticeably lower tax burden.
We use inventory valuation, write-downs to going-concern value, the investment deduction (IAB) and holding structures to reduce your tax on a thin margin legally – proactively, not in April.
Audit-proof processes.
Document flows, ATLAS customs filings and import VAT booked and documented cleanly. The next special audit becomes a routine appointment.
A sparring partner for growth.
A new sourcing market, a second warehouse, a call-off stock model, a foreign subsidiary – we think it through with you before you invest, not after.
Personally from Karsten Guhr
In wholesale it isn't revenue that decides, but the handful of percentage points left at the end. I keep seeing companies that move millions and still don't know which product group actually earns – or that lose a zero-rated EU supply over a missing proof of arrival. That is exactly where we start: clear numbers per product group, watertight VAT and liquidity you can plan ahead. So that you deploy your capital where it earns a return.
We know your business
We speak the language of wholesale.
Intra-Community supplies, chain transactions, call-off stock, proof of arrival, import VAT, inventory turnover, cash discounts – we know how a trading company works. So you never waste time explaining your model.
- 01
Intra-Community supplies
Zero-rated EU supplies with verified VAT ID, a correct EC Sales List and proof of arrival under § 17a UStDV – documented to be audit-proof.
- 02
Chain transactions & Quick Fixes
Assigning the moving supply under § 3 (6a) UStG in A-B-C transactions. We determine transport responsibility and place of supply with legal certainty.
- 03
Call-off stock (§ 6b UStG)
Correctly applying the simplification for call-off stock abroad – including the register and the 12-month deadline, without triggering a local VAT registration.
- 04
Import, import VAT & customs
Recovering import VAT as input tax, customs valuation, ATLAS/EMCS and deferred import VAT (§ 21 UStG) – we optimise your cash-flow effect.
- 05
Inventory & valuation
Stocktaking, the lower-of-cost principle, LIFO under § 6 (1) no. 2a EStG and write-downs on slow movers – your inventory becomes a tax lever, not a black box.
- 06
Receivables & liquidity
Receivables management, payment terms, factoring and trade credit insurance – we keep the cash-conversion cycle short and the default rate low.
- 07
Purchasing, cash discounts & rebates
Cash discounts, annual rebates, marketing allowances and foreign-currency purchasing recorded correctly – every point of purchasing terms lands visibly in your margin.
- 08
Exports to third countries
Zero-rated export supplies with exit note and proof of export under § 6 UStG – cleanly documented for customers in the US, UK, Switzerland and Asia.
Industry benchmarks
We know your industry's margins. And we get more out for you.
We support more than 50 trading companies in Germany and see real financial statements every month – not price lists. We know that in wholesale the EBIT margin is thin and inventory turnover is decisive, where you should stand and which tax levers pull your after-tax result upwards.
Typical EBIT range
- 2 – 5 %Technical wholesale / production connection trade (PVH)Advice-intensive · higher margin, but high capital tied up in stock
- 1 – 3 %Food & beverage wholesaleVery thin margin · inventory turnover and spoilage decide
- 2 – 4 %Building-materials tradeProject- and cycle-dependent · high stock, long payment terms
- 1 – 4 %Import / export tradeCurrency and customs risk · import-VAT liquidity and ESL decisive
How we lift your after-tax result – legally and without balance-sheet acrobatics:
- Inventory valuation & LIFOThe lower-of-cost principle and LIFO valuation (§ 6 (1) no. 2a EStG) reduce reported profit in inflationary periods – and thus your tax burden, legally.
- Write-downs on stockConsistently write down slow movers and obsolete or damaged goods to their going-concern value. That reduces profit precisely where no value remains anyway.
- Investment deduction (IAB)Claim up to 50 % of planned investments against profit in advance – ideal for racking, forklifts, picking systems and warehouse IT.
- Holding structureDividends between the trading GmbH and a holding are effectively taxed at around 1.5 % – capital stays within the group for the next purchase of goods.
- Optimising import-VAT liquidityUsing deferral and offsetting of import VAT under § 21 UStG correctly – so imports don't tie up your working capital for weeks.
- Receivables & provisionsA flat-rate allowance on receivables and provisions for rebates and returns – recognising expense for tax where it economically arises.
Why GUHR
Tax advice that finally thinks with you.
We don't want to be the next advisor who writes “receipts by the 10th, please”. We want to be the partner who makes your trading business more profitable, more liquid and more predictable.
Specialised in trade
More than 50 mandates in wholesale and foreign trade – we know the typical VAT traps, valuation questions and optimisation levers of your industry.
Nationwide · digital
Set up entirely digitally. Whether your warehouse is in Hamburg, your purchasing in Munich or your customers across Europe – we are as fast as your sales team.
Proactive, not reactive
We reach out before the tax office asks. Preliminary VAT returns, EC Sales Lists and liquidity planning under constant review – not just at year-end.
Personal, not anonymous
One dedicated contact who knows your product groups, your sourcing markets and your numbers. Answers in hours, not weeks.
More than tax advice
A network of seasoned traders. Included.
With GUHR you become part of a client circle you would otherwise only meet at trade fairs. Owners who speak openly about purchasing terms, warehouse logistics, sourcing markets and growth – because they trust the same advisor.
A selection from our wholesale client base
We name specific clients only with their approval. In the intro call we show you relevant cases from your niche.
What this means for you in concrete terms:
- 01
Owner round-tables
Quarterly small-group meetings – topics such as purchasing alliances, inventory financing, succession and digitalisation. By invitation, under NDA.
- 02
Peer benchmarks
We mirror your key figures anonymously against comparable traders of your size and segment – gross profit, inventory turnover, cost ratio. So you see where you really stand.
- 03
Warm introductions
Looking for a logistics partner, financing for a purchase of goods or an acquisition opportunity? We connect you directly – with no commission strings attached.
Head office Berlin · clients from Sylt to Garmisch
Nationwide · 100 % digital
One firm. Available anywhere in Germany.
Whether Berlin, Munich or somewhere in between: we run every mandate fully digital – DATEV-connected, signed PDFs, video meetings. No commuting, no postal delays, no 90s-style bookkeeping.
- 01
DATEV Unternehmen online
Receipts, banking, payroll, reports – you work in the standard interface every German tax advisor speaks. No vendor lock-in.
- 02
Video meetings instead of on-site visits
Quarterly review, tax strategy, holding check – via video with screen sharing. You save half a day every time.
- 03
Signed PDFs & digital powers of attorney
Tax filings, annual accounts, contracts – signed via qualified e-signature. Accepted by the tax office, done in minutes.
How we work with wholesalers
From the intro call to worry-free bookkeeping.
On average 14 days from your decision to switch to live digital operation.
Intro call & status check
30 minutes. We review your VAT setup for EU trade, your inventory valuation and the biggest margin and tax levers – free and non-binding.
01
Onboarding in 14 days
We take over the handover from your previous advisor, set up DATEV and connect your ERP / inventory system (e.g. SAP, Sage, Xentral) and your banking.
02
Ongoing support
A monthly report with gross profit per product group, on-time preliminary VAT returns and EC Sales Lists, one dedicated contact – plus proactive alerts as soon as we see potential.
03
Annual review & strategy
Financial statements, inventory valuation, tax optimisation and a clear plan for purchasing, warehousing and liquidity in the coming year – not just a look back at numbers.
04
030 555 721 370FAQ
Answers for wholesalers.
The questions you ask us most often before switching.
Intro call for wholesale
What your trading business gives away in tax and margin – we'll show you in 30 minutes.
You describe your setup, we name the concrete levers (VAT in EU trade, chain transactions, inventory valuation, import-VAT liquidity, holding) and send a written proposal within 48 hours. Nationwide, free and non-binding.