Vintro Pro
NL · FR · EN
Vintro Pro
NL · FR · EN
Yes. What counts is not the wear, but the VAT a private individual bore for good.
Yes. The definition asks that the item be suitable for further use, as it is or after repair. It does not ask that anyone actually used it. A piece that sat new in its box for years and that you buy from a private seller can therefore very much be a margin good.
The French tax administration confirmed this expressly in a ruling of 19 August 2026. The Belgian definition is word for word the same, but a French ruling binds the French administration and not the Belgian one: here it is a strong argument, not a rule.
On a large lot of unused pieces that is the difference between a good and a bad conversation with your accountant. Put such a lot to them before you buy it, not after.
Source: rescrit BOI-RES-TVA-000270 of 19 August 2026 from the French tax administration, alongside the definition in directive 2006/112/EC art. 311 and article 58 §4 of the Belgian VAT Code. Checked on 30 August 2026. A French rescrit binds the French administration, not the Belgian one.
This is an explanation, not tax or legal advice. Put your own situation to your accountant.
No. A good is only a margin good if you bought it from someone who could not charge VAT on it: 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 second-hand but not a margin good.
Then caution is due. Someone who goes too far in scale and repetition can acquire the status of a taxable person themselves. The French ruling of 19 August 2026 says expressly that their sales must stay limited for them to remain a private individual. If you buy from someone who moves lots every week, do not simply assume they are private.
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.