In the Netherlands and France that is a separate duty, unrelated to VAT.
In the Netherlands anyone trading professionally in second-hand goods must register and keep an opkopersregister — nowadays digital, the DOR. In France it is the registre d'objets mobiliers, colloquially the livre de police. Neither is about VAT: both target handling stolen goods. In Belgium it runs through the VAT registers of the margin scheme.
The Dutch register asks for the purchase date, a description of the object and the cost price; buying from a private individual adds the seller's details. Police and enforcement officers check whether you are registered; if you are not, a fine follows.
France is strictest on form: indelible ink, no blank space, no crossings-out and no abbreviations, kept five years after closing. Three countries, three names, three purposes — and still largely the same data.
purchase, sales and comparison registers from Royal Decree no. 53
compulsory registration and the digital DOR; checked by the police
registre d'objets mobiliers, strict form, kept for five years
HMRC prescribes no stock book, but does require stock records
Sources, each checked on 30 August 2026: Royal Decree no. 53 of 23 December 1994 (Belgium), the Dutch Digitaal Opkopersregister, the registre d'objets mobiliers on service-public.gouv.fr (France) and gov.uk, VAT margin schemes — Keeping records (UK).
This is an explanation, not tax or legal advice. Put your own situation to your accountant.
Its own number, the purchase date, the purchase price, who sold it to you, a description of the piece, and later the sale date and selling price. That is the core that returns in all four countries. On top of it each country asks its own: the UK wants purchase and sale on the same row, France wants the method of payment.
A purchase register listing every item you want to sell under the margin scheme, a sales register for what goes out, and a comparison register tying purchase and sale together. Together they make the profit margin ascertainable — which is exactly the amount you pay VAT on. No registers, no margin scheme.
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.