Vintro Pro
NL · FR · EN
Vintro Pro
NL · FR · EN
Then they may not be a private seller any more — and your margin scheme wobbles with them.
Then caution is due. Someone who goes too far in scale and repetition can acquire the status of a taxable person themselves. The French ruling of 19 August 2026 says expressly that their sales must stay limited for them to remain a private individual. If you buy from someone who moves lots every week, do not simply assume they are private.
The risk sits with you, not with them. If it later turns out your supplier should have invoiced with VAT, your purchase was not a purchase from a private individual and your margin position is on shaky ground.
The practical protection is the same as always: record per purchase from whom, when and for how much, and ask for a company number on a large or repeated lot. No number plus weekly lots is a combination worth thinking about.
Source: rescrit BOI-RES-TVA-000270 of 19 August 2026 from the French tax administration, alongside the definition in directive 2006/112/EC art. 311 and article 58 §4 of the Belgian VAT Code. Checked on 30 August 2026. A French rescrit binds the French administration, not the Belgian one.
This is an explanation, not tax or legal advice. Put your own situation to your accountant.
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.
The Belgian FPS Finance hangs it not on an amount but on 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.
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.