Under certain circumstances the VAT Margin Scheme will be applied when calculating how much VAT a juridical person will have to account for when selling used goods, pieces of art and collectibles. In the cases where the VAT Margin Scheme is applicable, the VAT will be calculated based upon the difference between the item's purchase price and it's reselling price instead of based upon the reselling price - which would be the rule by default.

For you as a private person it does not make any difference whether an item is sold under the VAT Margin Scheme or not.

For you as a juridical person it means that you cannot deduct any VAT from the value of the item itself.

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