Vintro Pro
NL · FR · EN
Vintro Pro
NL · FR · EN
In Belgium, not since 31 December 2025. The question is not what you sold, but at what rate you bought it.
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.
What decides: the rate of your purchase
Art, collector's item or antique at 6 %
Normal rulesNo longer under the margin scheme. That 6 % is deductible VAT.Ordinary second-hand goods
Nothing changesThe 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.
Since when, per country
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.
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.
Yes. An antiques dealer may use the margin scheme for pieces bought from someone who could not charge VAT, such as 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 in Belgium, the Netherlands and France.
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.