Vintro Pro
NL · FR · EN
Vintro Pro
NL · FR · EN
No — and that is the logical flip side of the previous question.
No. A margin sale belongs neither in box 46 nor in the intra-Community listing. You declare it like any other margin sale, even when the piece goes to a dealer in another EU country. Box 46 and the listing belong to the exempt intra-Community supply — and that exemption is precisely what you are not applying here.
A margin sale to another EU country
So it is all or nothing: either you sell under the margin scheme and the sale stays inside your ordinary return, or you opt for the normal rules and the sale does go in box 46 and in the listing, with proof of transport attached.
All or nothing
under the margin scheme
normal rules
Doing both, paying margin VAT and listing the sale, sooner or later brings a question from the administration.
Anyone doing both — paying margin VAT and listing the sale — will sooner or later get a question from the administration, because your customer's listing and yours no longer match.
No. The exemption for intra-Community supplies does not apply to goods you sell under the margin scheme. Sell a margin good to a French or Dutch dealer and it stays a margin sale, with Belgian margin VAT still due — even though your buyer has a valid VAT number and the piece really does cross the border.
It depends entirely on how your supplier invoices. If he sells under his own margin scheme there is no intra-Community acquisition: you declare nothing, deduct nothing, and your purchase price is the full invoice amount. If he invoices with reverse charge, it is an acquisition and it goes into your return.
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.