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Frequently asked questions · Which pieces qualify

Who can you buy margin goods from?

From anyone who could not charge VAT on that sale.

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, from a small business under the VAT exemption scheme selling a capital good, or from another dealer who sold the piece under the margin scheme himself. All five share one feature: there was no deductible VAT on your purchase (VAT Directive, article 314).

Who you can buy from

  • A private individual
  • A non-taxable person
  • A taxable person who supplied the item exemptbecause he had no right of deduction
  • A small business under the VAT exemption schemeselling a capital good
  • Another dealerwho sold the piece under the margin scheme himself

All five: there was no deductible VAT on your purchase (VAT Directive, article 314).

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.

Age is not what decides

Outside

A dealer who simply charges VATEven if the piece is a hundred years old.

Inside

An estate sale at a notaryAnd a purchase from a private seller at an antiques market.

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.

Read next

What are margin goods? How do you tell a supplier uses the margin scheme? What goes on a purchase note from a private seller? All frequently asked questions

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, from €500 the slip is a purchase declaration the seller signs; outside VAT, the opkopersregister asks for the seller's name and address. In France the livre de police asks for surname, first name and address, the type, number, date and issuer of the seller's identity document, plus the method of payment.

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