Yes, as soon as you buy in order to resell. Exempt is not the same as not registered.
Anyone buying to resell is acting professionally and registers as a business. If you stay under the small-business exemption — 25,000 euros of turnover in Belgium — you charge no VAT, but you are still a taxable person. That distinction matters: compulsory e-invoicing applies to you as well.
The margin scheme is itself a VAT scheme, so it assumes you are VAT-registered. Working under the exemption you charge no VAT and therefore do not apply the margin — keep your pieces and your records all the same, because the turnover threshold arrives sooner than expected.
Exactly what to arrange at the start depends on your situation and your country. The knowledge base starting article walks the steps; the amounts and rates are on the earnings page for your own country.
Source: the Belgian small-business exemption and the obligation of electronic invoicing between taxable persons, checked on 2 September 2026. Checked on 1 September 2026 at the Belgian INASTI (social contributions, secondary-occupation threshold and minimum contribution) and the FPS Finance (tax-free allowance and rates). The amounts are index-linked: if something no longer matches, let us know.
This is an explanation, not tax or legal advice. Put your own situation to your accountant.
Only for sales to another Belgian VAT-registered business. Since 1 January 2026 those invoices must leave in a structured electronic form, through the Peppol network. Invoices to private individuals are not covered. There is no turnover threshold: the small-business exemption of 25,000 euros is covered too, because exempt is not the same as not VAT-registered.
Yes. For antiques and vintage a secondary occupation is almost always the sensible start, because your money is tied up in pieces rather than sitting in your account. In Belgium, if your net taxable income stays under 1,922.16 euros a year you pay no social contributions as a secondary occupation. As a main occupation you pay a minimum contribution every quarter, even in a quarter without sales.
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.
Free up to 10 pieces, no card number and no end date.