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.
What the definition asks
What it asks
What it does not ask
New in its box and bought from a private seller: the piece can be a margin good.
The French tax administration confirmed this expressly in a ruling of 19 August 2026. In Belgium, Royal Decree no. 53, article 1, only says "goods … that can be used again". The FPS Finance does exclude new goods in its explanation. And a French ruling binds the French administration, not the Belgian one: here it is an argument, not a rule.
France confirms, the FPS excludes
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.
No. A good is only a margin good if you bought it from someone who could not charge VAT on it, such as 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, in Belgium, the Netherlands and France, second-hand but not a margin good. In the UK, art, antiques and collectors' items you imported yourself, and art bought from its creator, can still go under the margin scheme after a written election to HMRC (SI 1995/1268 art. 12).
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.
30 days free, no card number.