Frequently asked questions · Which pieces qualify

Who can you buy margin goods from?

From anyone who could not charge VAT on that sale. That is the whole list.

From a private individual, from a non-taxable person, from a taxable person who supplied the item exempt because he had no right of deduction, or from another dealer who sold the piece under the margin scheme himself. All four share one feature: there was no deductible VAT on your purchase.

What you buy from a dealer who simply charges VAT falls outside it — even if the piece is a hundred years old. And conversely, an estate sale at a notary or a purchase from a private seller at an antiques market does fall inside.

With a fellow dealer it hangs on his invoice, not on his word. Ask before you buy whether he sells under the margin scheme, and keep that invoice with the piece.

Where this comes from

Anchors, each checked on 30 August 2026: directive 2006/112/EC art. 311 (EU), article 58 §4 of the Belgian VAT Code, Wet OB 1968 art. 28b ff. (Netherlands), CGI art. 297 A (France) and gov.uk, VAT margin schemes (UK).

This is an explanation, not tax or legal advice. Put your own situation to your accountant.

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Also worth knowing

How do you tell a supplier is using the margin scheme?

From the invoice. A margin invoice shows no separate VAT amount: there is one total price, with a reference to the special scheme for second-hand goods. If your supplier reverse-charges, the invoice carries two VAT numbers and a note that VAT is reverse-charged. In doubt, ask before you buy rather than after.

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What goes on a purchase note from a private seller?

The purchase date, a description that identifies the piece, the price you paid, and the seller's details. In the Netherlands the opkopersregister expressly asks for a private seller's details; in France the livre de police asks for surname, first name and address, plus the method of payment.

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Every piece with its purchase price, photo and origin in one place

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