Vintro Pro
NL · FR · EN
Vintro Pro
NL · FR · EN
In Belgium per period. In France per piece. That is not a detail.
In Belgium the profit margin is looked at per return period: you add up all purchases and all sales in the period and only then take the difference. That is the globalisation method. In France the statutory default is per piece, with globalisation as an option; in the UK the Margin Scheme is per piece and Global Accounting per period.
The difference bites as soon as one piece sells at a loss. Per period, that loss pushes down the profit on your other pieces and you pay less VAT. Per piece, a loss simply counts as zero and you pay in full on the winners.
A Belgian dealer who carries the habit into a French return therefore reckons himself either poor or rich. If you sell in more than one country, check the method country by country — and keep your pieces in a way that lets you do both.
globalisation: the margin is taken per return period, not per piece
a globalisation scheme exists, but it does not track the Belgian one
per piece by default (CGI art. 297 A); per period on election
Margin Scheme is per piece, Global Accounting is per period
Sources, each checked on 31 August 2026: Royal Decree no. 53 of 23 December 1994 (Belgium), Belastingdienst (Netherlands), article 297 A-II of the CGI and BOI-TVA-SECT-90-20 on bofip.impots.gouv.fr (France), and gov.uk (UK).
This is an explanation, not tax or legal advice. Put your own situation to your accountant.
Under the globalisation method, as Belgium applies it, a loss on one piece reduces the profit made on your other pieces in that same return period. So you count it in. If you work per piece, as the French default rule does, a loss counts as zero and reduces nothing.
Then no margin VAT is due for that period, and you get nothing back: a negative margin does not create a credit. The shortfall may usually be carried forward to the next period, where it lowers your margin there. Discuss the carry-over with your accountant — for the Netherlands the Belastingdienst puts it in exactly those words.
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.