Vintro Pro
NL · FR · EN
Vintro Pro
NL · FR · EN
No for the precious metal and the stone themselves — and each country decides separately what falls under that.
Precious metals and precious stones fall outside the definition of second-hand goods: separate rules apply to them. The directive excludes them but leaves it to each member state to define exactly what counts. A gold ring is therefore not the same question in every country.
What falls outside second-hand goods
Outside the definition
Precious metals and precious stonesSeparate rules apply to them.The rest of your stock
Each its own categoryA silver teapot with a wooden handle, a watch, a coin collection.That is why there is no general answer here that survives a border. If you sell jewellery, check the treatment for the country where you sell — not for the country where you live.
A gold ring: which country decides?
Check it for
The country where you sellNot for
The country where you liveThe directive leaves it to each member state to define exactly what counts.
For the rest of your stock nothing changes: a silver teapot with a wooden handle, a watch, a coin collection — each follows its own category, and the question stays the same: what does the law of the country of sale say.
Yes. Works of art, collectors' items and antiques form their own categories within the margin scheme, alongside ordinary second-hand goods. In the EU a stricter rule applies to those three, in Belgium since 31 December 2025, in the Netherlands and France since 1 January 2025: if you bought or imported the piece at a reduced rate, it may no longer be resold under the margin scheme.
No. A good is only a margin good if you bought it from someone who could not charge VAT on it, such as a private individual, a non-taxable person, or a dealer who sold under the margin scheme himself. Bought on an invoice showing deductible VAT, the piece is, in Belgium, the Netherlands and France, second-hand but not a margin good. In the UK, art, antiques and collectors' items you imported yourself, and art bought from its creator, can still go under the margin scheme after a written election to HMRC (SI 1995/1268 art. 12).
Vintro Pro keeps, per piece, what you paid, when, and where it came from. Your stock list and your margin VAT build themselves while you work.
30 days free, no card number.