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Free guide · Margin VAT

The margin scheme in four countries

Belgium, the Netherlands, France and the UK side by side. The article of law is next to each rule.

What is in it

  • Which items fall under the margin scheme, and who you must buy them from.
  • How to work out the VAT: per item or per period, and why the VAT sits inside the margin.
  • What must be on your invoice, word for word, in each country's language.
  • Which records you must keep.
  • One example: the same item, worked out four times.

An illustrated six-page PDF to keep or print. Handy when you talk to your accountant.

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What is margin VAT? How do you work out margin VAT? What must be on a margin scheme invoice? The margin scheme in the UK

Good to know

What is the margin scheme?

A scheme for dealers in second-hand goods, art, antiques and collectors' items. You pay VAT on the difference between your selling price and your purchase price, not on the whole selling price. The invoice then shows no VAT, but a fixed wording instead.

Is the guide really free?

Yes. You enter your email address and get the PDF in your inbox straight away. If you tick nothing, we will not email you again.

Which countries does the guide cover?

Belgium, the Netherlands, France and the United Kingdom. For each country the rule sits next to the article from its own law text, with the date we read it.

Does the guide replace my accountant?

No. The guide explains what the law says, so you and your accountant talk about the same thing. Put your own situation to your accountant.