Margin VAT on caravans and campers

Second-hand caravans and campers fall under the margin scheme.

Belgium’s FPS Finance names caravans literally among the second-hand means of transport the scheme applies to, alongside cars, motorcycles, boats and aircraft.

In this trade a lot happens to a vehicle before it is sold on. And that is where the question starts: when does a fit-out stop being a repair?

What the Belgian tax authority says about caravans

A caravan bought from a private individual, checked over and resold is second-hand goods usable again after repair. New tyres, a repaired roof or a replaced fridge change nothing.

Buy from a dealer with VAT on the invoice and it is an ordinary purchase with deduction. That choice is made at purchase.

That is the whole test, and it is a test about the goods, not about your trade. Alongside second-hand goods, FPS Finance explicitly names works of art, collectors’ items, antiques and second-hand means of transport. The scheme sits in article 58, § 4 of the Belgian VAT Code and is worked out in Royal Decree no. 53 of 23 December 1994. This page describes the Belgian scheme; the four-country panel below shows where the Dutch, French and UK rules diverge.

When caravans fall outside the scheme after all

Renovated goods are excluded, as are goods processed so heavily that at the point of sale you cannot establish they are the same goods. A van fully converted into a camper sits against that line — it is sold as something other than what you bought.

A vehicle bought to be broken and sold as parts falls under goods out of use. And on a supply to a buyer in another member state the European new-means-of-transport rule joins in.

The same piece, four countries

Whether caravans fall under the scheme is answered the same way in all four countries: it is European law. The rate and the calculation method are not.

Where it goes wrong with caravans

• You sell a self-converted camper as a margin piece

  A van converted into a camper is sold as something other than what you bought. That touches the exclusion of heavily processed goods.

• You add the fit-out to your purchase price

  The margin is selling price minus purchase price. Materials and hours sit outside it, however large the bill.

• You sell across the border without checking the new-vehicle rule

  That rule sits apart from the margin scheme and overrides it.

• You put VAT on the sales invoice

  A margin invoice carries no VAT amount.

Written on 8 September 2026. The scheme, the definition of second-hand goods and the exclusions were measured on 8 September 2026 at Belgium’s FPS Finance, Regeling van belastingheffing over de marge, which names article 58, § 4 of the VAT Code and Royal Decree no. 53 of 23 December 1994 as its basis. Since 1 January 2026 the law of 19 December 2025 excludes goods bought at a reduced rate from the margin scheme — explained in circular 2026/C/14 of 13 January 2026, measured via eur-lex.europa.eu on 31 August 2026. FPS Finance has not yet updated its own page on that point — re-checked on 10 September 2026.

This is an explanation, not tax advice. Whether the margin scheme is the right choice in your case, and how to enter it in your return, is a question for your accountant.

Frequently asked questions

• Do second-hand caravans fall under the VAT margin scheme?

  Yes. Belgium's FPS Finance explicitly names caravans among the second-hand means of transport the margin scheme applies to. The basis is article 58, § 4 of the Belgian VAT Code and Royal Decree no. 53 of 23 December 1994.

• Can I sell a refurbished caravan under the margin scheme?

  Yes. The definition of second-hand goods itself speaks of goods usable again as they are or after repair. New tyres, a repaired roof or a replaced appliance do not take it out of the scheme.

• What about a van I convert into a camper myself?

  That is a different question. Renovated goods are excluded, as are goods processed so heavily that at the point of sale you cannot establish they are the same goods. Put your own method to your accountant.

• How much VAT is due on a caravan bought for €4,200 and sold for €6,400?

  In Belgium, €381.82. The margin is €2,200, and €2,200 × 21/121 gives €381.82.

Other types of goods

The same question, a different kind of piece. The answer differs more often than you would expect.

Every type of goods at a glance

Read on