In France you register with the prefecture first. In the Netherlands you keep an opkopersregister. Both are separate from VAT.
In the Netherlands anyone trading professionally in used goods must keep an opkopersregister, certified by the mayor; many municipalities designate the digital DOR for it. Whether you must also enrol as a dealer is up to your municipality's bylaws (APV). In France you must register in advance with the prefecture (déclaration préalable, art. R321-1 Code pénal) and also keep 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 a purchase number, the date, a description of the object, the price, and the seller's name and address — for every purchase, not only from a private individual. The police may inspect it on first request. Keeping none is punishable by detention of up to six months or a third-category fine (Dutch Criminal Code art. 437; Uitvoeringsbesluit ex artikel 437, arts. 1 and 2, checked on 8 October 2026).
France is strictest on form: indelible ink, no blank space, no crossings-out and no abbreviations. A paper register is kept five years after closing, an electronic one ten years. In the United Kingdom HMRC requires a stock book for the margin scheme, on paper or digital. Four countries, three names, three purposes — and still largely the same data.
What the Netherlands asks, and how France wants it
Netherlands · opkopersregister
For every purchaseFrance · livre de police
A strict formIn the Netherlands the police may inspect the register on first request.
purchase, sales and comparison registers set by the FPS Finance
For VAT: records that link purchase and sale per piece, plus a purchase declaration from €500 per purchase (UB OB art. 31(5) and 4a). Separately, outside VAT: the opkopersregister (art. 437 Sr).
prior registration with the prefecture (art. R321-1 Code pénal); registre d'objets mobiliers, strict form; paper 5 years, electronic 10 years
required for the margin scheme, on paper or digital
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.
In Belgium: 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. According to the Belgian FPS Finance, without proof of the purchase price the margin cannot be established, and the full selling price is taxed.
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