Vintro Pro
NL · FR · EN
Vintro Pro
NL · FR · EN
Means of transport are a category apart — with their own rules, and not the same everywhere.
Second-hand means of transport form their own VAT category, with conditions that differ per country. The general rule about origin applies here too — you buy from someone who could not charge VAT — but separate provisions sit alongside it, particularly for cross-border sales. So always put a vehicle to your accountant separately.
Watch out with e-invoicing: Peppol has a separate code for second-hand means of transport, VATEX-EU-D, but it is not for your ordinary sale under the margin scheme. It belongs to an old transitional arrangement for vehicles moving between member states (directive 2006/112 art. 4(b) and art. 326-328). Sell a car under the margin scheme and the code is the same as for other second-hand goods.
Which Peppol code for a car?
Sale under the margin scheme
The same codeas for other second-hand goods.VATEX-EU-D
Not for your ordinary saleThat code belongs to an old transitional arrangement for vehicles moving between member states.Directive 2006/112, art. 4(b) and art. 326-328.
The United Kingdom draws the same line: under Global Accounting, the British system that calculates per period, most motor vehicles are expressly excluded, as are aircraft, boats, caravans and horses.
Excluded from Global Accounting (UK)
Global Accounting is the British system that calculates per period.
In Belgium, only for sales to another Belgian VAT-registered business. Since 1 January 2026 those invoices must leave in a structured electronic form, through the Peppol network. Invoices to private individuals are not covered. There is no turnover threshold: the small-business exemption (25,000 euros in 2026, 26,000 euros from 2027) is covered too, because exempt is not the same as not VAT-registered. In France every business must be able to receive e-invoices from 1 September 2026; SMEs send them from 1 September 2027 (loi 2023-1322, art. 91), through a PDP. In the Netherlands and the UK there is no obligation.
No. A good is only a margin good if you bought it from someone who could not charge VAT on it, such as a private individual, a non-taxable person, or a dealer who sold under the margin scheme himself. Bought on an invoice showing deductible VAT, the piece is, in Belgium, the Netherlands and France, second-hand but not a margin good. In the UK, art, antiques and collectors' items you imported yourself, and art bought from its creator, can still go under the margin scheme after a written election to HMRC (SI 1995/1268 art. 12).
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.