Frequently asked questions · Buying and selling across borders

Can you use the margin scheme on a piece from the UK?

Not automatically. The British margin scheme does not cross the border with the piece.

Not automatically. That the British seller applied the UK VAT Margin Scheme says nothing about the Belgian scheme. The European margin scheme covers goods supplied to you inside the Union, and a purchase in the UK is an import. For works of art, collectors' items and antiques that you import yourself, you may however opt for the margin scheme.

Since 31 December 2025 one important limit applies: art and antiques imported at a reduced rate fall outside the margin scheme. So the question is not only what you import, but at what rate.

For ordinary second-hand goods from the UK — furniture, clothing, bicycles — the answer is usually no. Put the lot to your accountant before you buy, because the difference shows up in the price you can bid.

Where this comes from

Source: since 1 January 2021 the United Kingdom is a third country for VAT; the customs value and the ET 14.000 authorisation as described by the Belgian FPS Finance, with article 58 §4 of the VAT Code for the margin scheme. Checked on 29 August 2026. For the neighbouring countries: the Belastingdienst on the article 23 authorisation (Netherlands) and douane.gouv.fr (France), checked on 31 August 2026. For the exclusion after a reduced rate: the Belgian law of 19 December 2025, transposing directive (EU) 2022/542.

This is an explanation, not tax or legal advice. Put your own situation to your accountant.

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Also worth knowing

Can art bought at 6 % still go under the margin scheme?

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.

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Can you invoice a margin good abroad without VAT?

No. The exemption for intra-Community supplies does not apply to goods you sell under the margin scheme. Sell a margin good to a French or Dutch dealer and it stays a margin sale, with Belgian margin VAT still due — even though your buyer has a valid VAT number and the piece really does cross the border.

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