Vintro Pro
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Vintro Pro
NL · FR · EN
Do you buy second-hand, vintage or antiques from private sellers and sell in the Netherlands? Then you pay VAT on your margin, not on the selling price. But for most items, the method is already set for you.
Written by Griet Coussement, founder of Vintro Pro and Vintiques Export
When you buy from a private seller, you pay no VAT, so there is nothing to deduct. If you then had to pay VAT on the full selling price, you would pay tax on money that was already taxed. The margin scheme fixes that: you only pay VAT on what you earn.
The VAT is inside the margin, not on top of it.
The Dutch rate is 21%. If those 21% are already in the amount, the share is 21/121, or 17.36%. Working out margin × 21% means paying too much. For goods at the low rate, such as second-hand books, it is 9/109, or 8.26%.
You keep €495.87. Your invoice shows only €1,000, with no VAT amount.
Which items: second-hand goods, works of art, collectors’ items and antiques (over 100 years old). Not: unworked precious metals and stones. Anything you buy from a private seller always counts as second-hand.
Bought from:
An invoice with VAT on it takes the item out of the scheme. Art bought from the artist or imported yourself only qualifies on request, for at least two years.
The Netherlands has two ways to work out the margin. Which one applies depends on what you sell.
One item sold at a loss makes the difference.
Chair A cost €200 and sells for €500 (+€300). Cabinet B cost €300 and goes for €200 (−€100).
A negative margin in a period carries to the next period. A negative annual balance carries to next year, and VAT paid too much is refunded on request. Margins at 21% and at 9% are not set off against each other.
On the invoice goes one of these three statements, and no VAT amount:
Your buyer cannot deduct that VAT, even if they are a business.
The purchase statement. Buy for €500 or more from one supplier and you draw up an inkoopverklaring for the seller to sign. It shows the date, your name and address, the seller’s, a clear description (for a car also the registration), the quantity, the amount, and the seller’s statement that they deducted no VAT. You keep a copy. Not needed if the supplier issues an invoice.
In your records keep margin goods apart from other goods, and the 21% and 9% rates apart too. A lot bought for one price is split over the items by their expected selling prices.
Small business scheme (KOR). If your turnover in the Netherlands stays under €20,000 a year, you can choose the KOR: no VAT charged, nothing deducted. For that threshold your full selling price counts, not your margin.
Normal VAT after all. You may choose normal VAT sale by sale, with VAT on the full price on the invoice. Under the global method you then take that item out of your margin purchases.
21%, and only per period (global method) — never per item — Read more
21%; the global method is compulsory for furniture, clothing, art and antiques, opting out is possible
20%; per item is the basic rule, the global method is allowed without prior election — Read more
20%; per item, and global accounting only for items up to £500 — Read more
Vintro Pro keeps the purchase price, the seller and the selling price of every item, and works out your margin VAT per period with the Dutch method: global, or per item if you opted out. The app prepares the purchase statement for signing, and puts the right statement on the invoice, with no VAT amount.
21/121 of your margin, or 17.36%, because the VAT is included in it. On a margin of €600 that is €104.13. For goods at the low rate, such as second-hand books, it is 9/109 (8.26%).
For furniture, clothing, books, vehicles, musical instruments, household and electrical appliances, art, antiques and collectors’ items, yes. You can opt out in writing and work per item, for at least five years. For other goods the global method is only available on request.
When you buy for €500 or more from one supplier who does not issue an invoice, usually a private seller. The seller signs it and you keep a copy.
Under the global method, yes: a negative margin carries to the next period, a negative annual balance to next year. Per item, no: a loss counts as zero.
One of the statements 'Bijzondere regeling – gebruikte goederen', '– kunstvoorwerpen' or '– voorwerpen voor verzamelingen of antiquiteiten', and no VAT amount.
Your turnover: the full selling price. The threshold is €20,000 a year in the Netherlands.
This article is general information, not tax advice. Everything checked on 7 November 2026 at wetten.overheid.nl and the Belastingdienst; check with your accountant before you choose a method.
Vintro Pro keeps purchase price, seller and margin for every item, prepares the purchase statement and works out your margin VAT per period with the Dutch method.