From the invoice. No VAT amount on it, and a reference to the special scheme.
From the invoice. A margin invoice shows no separate VAT amount: there is one total price, with a reference to the special scheme for second-hand goods. If your supplier reverse-charges, the invoice carries two VAT numbers and a note that VAT is reverse-charged. In doubt, ask before you buy rather than after.
The difference is not cosmetic. Bought under your supplier's margin scheme, you may resell the piece under the margin scheme yourself. Bought with reverse charge, that VAT was deductible and the piece now falls outside the margin scheme.
So keep that document with the piece itself, not loose in a folder of invoices. In an inspection, provenance is the first thing asked, and for a unique piece it cannot be reconstructed afterwards.
Sources: Royal Decree no. 53 of 23 December 1994 and the FPS Finance invoice wording for the special scheme; for the United Kingdom gov.uk, VAT margin schemes. Checked on 30 August 2026.
This is an explanation, not tax or legal advice. Put your own situation to your accountant.
No separate VAT amount — that is the hallmark of a margin invoice — and a reference to the special scheme for second-hand goods, stating that the VAT is not deductible. Your customer therefore sees a single total price. Check which exact wording is compulsory in your country.
Then applying the margin scheme correctly becomes difficult or impossible. The scheme taxes the difference between purchase and sale; without a purchase price there is no margin to tax and you fall back on the normal rules: VAT on the full selling price. In the UK, HMRC says so in as many words.
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