Not every secondhand item automatically qualifies as a margin good — discover which items do, and which don't.
Margin goods are goods that may be sold under the VAT margin scheme.
VAT is then calculated not on the full sale price, but only on the margin realised between purchase and sale.
No VAT is charged when buying from a private individual.
Without a margin scheme, the same item would be taxed multiple times — the scheme ensures only the added value gets taxed.
Six categories that come up most often in practice.
No — this is one of the most common misconceptions.
How the item was purchased plays the decisive role. Ask yourself:
Five real-world situations — decide each time whether it's a margin good.
Margin goods are almost always unique items — you can't operate like a classic shop. For each item, you should ideally know:
A dealer buys three different items — each tracked separately:
Because each piece is unique, this info can't be reconstructed afterwards if it wasn't recorded.
Not recording the purchase priceWithout a purchase price, no correct margin can be calculated.
Not keeping photosPhotos help identify unique items later.
Registering items togetherRecording several pieces as one purchase makes margin calculation difficult.
No location trackingMany dealers know what they have, but not where it is.
No insight into stock ageThis is how dead stock builds up unnoticed.
Revenue only tells part of the story:
Bought €50 → Sold €200
Bought €180 → Sold €250
Both sales generate the same revenue — but the margin differs sharply.
Per item, a complete historical record is built up.
Where to find this in the app: on every item you set Purchase proof to say where the piece came from — Market purchase (private individual), Receipt, or Neither if there is already an invoice. That is exactly what you must be able to show in order to apply the margin scheme. Fill in the Margin scheme goods sale price field as well and the piece is automatically included in that period’s margin VAT calculation.
No. The origin of the item and the circumstances of purchase determine whether the margin scheme may be applied.
Normally not. New goods usually fall under the standard VAT scheme.
Because without a purchase price, no margin can be calculated.
Because most margin goods are unique items that need to be easily identifiable later.
Vintro Pro keeps purchase price, sale price, photos and margin together per item — calculated automatically, ready for your accountant.