Frequently asked questions · Starting out as a dealer

Do you need a VAT number as a second-hand dealer?

In Belgium yes, as soon as you buy in order to resell. In the UK only above £90,000 of turnover. Exempt is not the same as not registered.

In Belgium, 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 in 2026, 26,000 euros from 1 January 2027 — you charge no VAT, but you are still a taxable person. That distinction matters: compulsory e-invoicing applies to you as well. In the UK you only need to register for VAT above £90,000 of turnover (VATA 1994 Sch. 1 para 1(1)(a)).

The small-business exemption in Belgium

In 2026

25,000 eurosof turnover

From 1 January 2027

26,000 eurosof turnover

Stay under it and you charge no VAT, but you are still a taxable person.

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.

Exempt, but still a taxable person

  • You are a taxable person
  • Compulsory e-invoicing applies to you as well
  • You charge no VAT
  • You do not apply the margin scheme
  • Keep your pieces and your records all the same

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.

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Also worth knowing

Does a second-hand dealer have to invoice through Peppol?

In Belgium, 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 (25,000 euros in 2026, 26,000 euros from 2027) is covered too, because exempt is not the same as not VAT-registered. In France every business must be able to receive e-invoices from 1 September 2026; SMEs send them from 1 September 2027 (loi 2023-1322, art. 91), through a PDP. In the Netherlands and the UK there is no obligation.

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Can you start a second-hand business as a secondary occupation?

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.

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Every piece with its purchase price, photo and origin in one place

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