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.
That a vehicle gets its own treatment shows even in the plumbing of e-invoicing: Peppol has a separate exemption code for second-hand means of transport, next to the one for ordinary second-hand goods.
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.
Sources: directive 2006/112/EC art. 311 (the categories), checked on 30 August 2026; the Peppol exemption codes per category, including VATEX-EU-D for second-hand means of transport; and gov.uk, VAT margin schemes for the Global Accounting exclusions. This answer deliberately quotes no rate or threshold: those differ per country and per situation.
This is an explanation, not tax or legal advice. Put your own situation to your accountant.
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 of 25,000 euros is covered too, because exempt is not the same as not VAT-registered.
No. A good is only a margin good if you bought it from someone who could not charge VAT on it: 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 second-hand but not a margin good.
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.