Vintro Pro
NL · FR · EN
Vintro Pro
NL · FR · EN
Not since 1 January 2026. The question is not what you sold, but at what rate you bought it.
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.
The rule comes from a European directive, transposed in Belgium by the law of 19 December 2025. It turns the question around: not the nature of the piece decides, but the rate at which you acquired it.
One thing to watch when you look it up: the Belgian FPS Finance still describes the old situation on its own margin-scheme page — checked on 8 September 2026. If your accountant finds nothing about it, that is why. The directive and the circular are available.
A flag, not advice. Belgian law of 19 December 2025 (Moniteur belge, 31 December 2025), transposing directive (EU) 2022/542 which amends article 316 of directive 2006/112/EC, explained in circular 2026/C/14 of 13 January 2026 — in force since 1 January 2026. Checked on 31 August 2026 via eur-lex.europa.eu. The Belgian FPS Finance has not yet updated its own margin-scheme page — checked on 8 September 2026.
This is an explanation, not tax or legal advice. Put your own situation to your accountant.
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.
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.
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.