First of all at what you do.
The Belgian FPS Finance looks first of all at what you do: did you buy the goods in order to resell them? Occasional and without organisation, that is miscellaneous income, taxed at 33 % after costs, in box XV codes 1200/2200. Repeated, frequent, with large amounts and organisation, it is professional income, box XVII codes 1600/2600. Since income year 2026 there is a safe threshold for private sales: up to € 972 gross a year it is always normal management (art. 90, 1° WIB92, law of 15 July 2026). For anyone who buys in to resell, that threshold does not apply.
If you sell your own belongings, that is normal management of your private assets and there is nothing to declare. So the distinction lies first of all in why you bought it.
Why did you buy it?
Your own belongings
Normal management of your private assetsNothing to declare.Bought occasionally, without organisation
Miscellaneous income33 % after costs, box XV, codes 1200/2200.Repeated, frequent, with organisation
Professional incomeBox XVII, codes 1600/2600.First of all, what you do. Private sales up to € 972 gross a year are always normal management.
Once you are a dealer the margin scheme comes into play immediately: VAT on your profit margin instead of on your full selling price — but only if you can show, per piece, what you paid for it.
Not because the platform reports you. The Belgian FPS Finance says it literally: those thresholds only determine the platform's reporting obligation, not your duty to declare. If you sell your own belongings, that is normal management of private assets. Since income year 2026 there is a safe threshold: up to € 972 gross a year it is always normal management (art. 90, 1° WIB92, law of 15 July 2026). If you buy to resell, that threshold does not apply and you do declare: in Belgium from the first euro; in the UK the first £1,000 gross is exempt (trading allowance, ITTOIA 2005 s.783AD).
In Belgium, anyone buying to resell is acting professionally and registers as a business. If you stay under the small-business exemption — 25,000 euros of turnover in Belgium in 2026, 26,000 euros from 1 January 2027 — you charge no VAT, but you are still a taxable person. That distinction matters: compulsory e-invoicing applies to you as well. In the UK you only need to register for VAT above £90,000 of turnover (VATA 1994 Sch. 1 para 1(1)(a)).
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.
30 days free, no card number.