Vintro Pro
NL · FR · EN
Vintro Pro
NL · FR · EN
Yes, it is a category of its own — but since 2026 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. Since 1 January 2026 a stricter rule applies to those three: if you bought or imported the piece at a reduced rate, it may no longer be resold under 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.
Source: directive 2006/112/EC art. 311 for the categories, checked on 30 August 2026. For the exclusion after a reduced rate: Belgian law of 19 December 2025 (Moniteur belge, 31 December 2025), transposing directive (EU) 2022/542, circular 2026/C/14 of 13 January 2026, checked on 31 August 2026 via eur-lex.europa.eu.
This is an explanation, not tax or legal advice. Put your own situation to your accountant.
No, not since 1 January 2026. 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.
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.