Vintro Pro
NL · FR · EN
Vintro Pro
NL · FR · EN
Yes — but not because you sell antiques. The purchase decides, not the trade.
Yes. An antiques dealer may use the margin scheme for pieces bought from someone who could not charge VAT: a private individual, a non-taxable person, or a fellow dealer who sold under the margin scheme himself. You then pay VAT on your profit margin instead of on the full selling price. On a piece bought with deductible VAT, it is not allowed.
The mistake made most often is to think the scheme attaches to the trade. It attaches to the piece. Two cabinets standing side by side in the same shop can each follow their own scheme — one bought from a private seller at a house clearance, the other on an invoice with VAT from a dealer who did not sell under the margin scheme.
So what you must be able to show per piece is not your activity code but your purchase: from whom, when, for how much, and whether there was VAT on it. Without that proof the margin falls away and you pay VAT on the full selling price.
Source: Royal Decree no. 53 of 23 December 1994 and article 58 §4 of the Belgian VAT Code, as explained by the FPS Finance. Checked on 30 August 2026.
This is an explanation, not tax or legal advice. Put your own situation to your accountant.
From a private individual, from a non-taxable person, from a taxable person who supplied the item exempt because he had no right of deduction, or from another dealer who sold the piece under the margin scheme himself. All four share one feature: there was no deductible VAT on your purchase.
In Belgium the standard rate of 21 %, and this is where it usually goes wrong: the margin is a VAT-inclusive amount. You calculate margin × 21/121, not margin × 21 %. On a margin of 100 euros that is 17.36 euros, not 21 euros. The Netherlands also uses 21 %, France 20 %, and in the UK HMRC itself calls it one sixth of the margin.
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.