Yes, it is a category of its own — but in the EU with a stricter rule on top.
Yes. Works of art, collectors' items and antiques form their own categories within the margin scheme, alongside ordinary second-hand goods. In the EU a stricter rule applies to those three, in Belgium since 31 December 2025, in the Netherlands and France since 1 January 2025: if you bought or imported the piece at a reduced rate, it may no longer be resold under the margin scheme.
Four categories within the margin scheme
For ordinary second-hand goods — a cabinet, a bicycle, a coat — nothing changes. The stricter rule only touches art, collectors' items and antiques, and then only where a reduced rate applied on purchase or import.
So the question to answer per piece is not what it is, but at what rate it came in. Record it on the day of purchase; that is the only place that fact will ever come from again.
Since when the stricter rule applies
Record per piece at what rate it came in, on the day of purchase.
No. This is an EU rule: in Belgium since 31 December 2025, in the Netherlands and France since 1 January 2025. If you bought or imported a work of art, a collector's item or an antique at a reduced rate — 6 % in Belgium — you may no longer resell that piece under the margin scheme. You sell it under the normal rules, with that 6 % as deductible VAT. For ordinary second-hand goods nothing changes.
Precious metals and precious stones fall outside the definition of second-hand goods: separate rules apply to them. The directive excludes them but leaves it to each member state to define exactly what counts. A gold ring is therefore not the same question in every country.
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