Frequently asked questions · Records, invoices and retention

What must a margin invoice say?

One total price, and one line saying which scheme it falls under.

No separate VAT amount — that is the hallmark of a margin invoice — and a reference to the special scheme for second-hand goods, stating that the VAT is not deductible. Your customer therefore sees a single total price. Check which exact wording is compulsory in your country.

That wording is not decoration. It tells your buyer he can deduct nothing, and it tells an inspector why no VAT amount appears on your invoice. Without it, the document looks like an invoice where you forgot the VAT.

Since 1 January 2026 something is added in Belgium: to a Belgian fellow dealer that invoice must leave electronically through Peppol. A margin sale fits in it, with its own exemption code per category.

Where this comes from

Source: Royal Decree no. 53 of 23 December 1994, as explained by the Belgian FPS Finance. Checked on 30 August 2026. For electronic sending: the Belgian Peppol obligation since 1 January 2026, checked on 2 September 2026.

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

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Also worth knowing

Does a second-hand dealer have to invoice through Peppol?

Only for sales to another Belgian VAT-registered business. Since 1 January 2026 those invoices must leave in a structured electronic form, through the Peppol network. Invoices to private individuals are not covered. There is no turnover threshold: the small-business exemption of 25,000 euros is covered too, because exempt is not the same as not VAT-registered.

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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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