Frequently asked questions · Margin VAT

Can you deduct the VAT on your purchase under the margin scheme?

No. If you use the margin scheme, you deduct nothing on the purchase — that is the trade-off.

No. The margin scheme swaps two things: you charge no VAT on your full selling price and, in return, you deduct nothing on the purchase. If you did receive an invoice with deductible VAT, that piece falls outside the margin scheme anyway and is sold under the normal rules.

So it is not a choice you can flip per piece. An item on which you deducted the VAT cannot later be sold under the margin scheme. That is the classic slip after a reverse-charge purchase in another EU country: that VAT was deductible, so the piece has become an ordinary good.

In practice this means every purchase needs one thing recorded: was there VAT on it, and did you deduct it. That single field decides how you may sell the piece months later.

Where this comes from

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.

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Also worth knowing

Can you use the margin scheme and normal VAT together?

Yes, both can run in one business. The scheme attaches to the piece, not to the company: what you bought from a private seller can go under the margin scheme, what you bought with deductible VAT cannot. You may also choose to sell a margin good under the normal rules — the other way round is not possible.

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Can an antiques dealer use 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.

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