Put the four countries side by side and a hard core remains.
Its own number, the purchase date, the purchase price, who sold it to you, a description of the piece, and later the sale date and selling price. That is the core that returns in all four countries. On top of it each country asks its own: the UK wants purchase and sale on the same row, France wants the method of payment.
Per piece: the core, and what comes on top
In all four countries
The coreUK
Purchase and sale on the same rowMargin and VAT due included.France
The method of paymentOn top of the core.Dashed: filled in later, at the sale. Active in two countries? Keep the strictest version from the start.
Anyone active in two of the four countries is better off keeping the strictest version from the start. Adding data to pieces you have already sold is no longer possible — and with unique pieces there is no second example to derive it from.
The striking thing about the British list is its shape: HMRC wants purchase and sale on the same line, margin and VAT due included. That is exactly what the Belgian comparison register does by hand.
purchases, sales, and a comparison register linking the two
For VAT: records that link purchase and sale per piece, plus a purchase declaration from €500 per purchase (UB OB art. 31(5) and 4a). Separately, outside VAT: the opkopersregister (art. 437 Sr).
nature, characteristics, origin, method of payment, seller's name and address, and the type, number, date and issuer of their identity document
stock number, purchase and sale, the margin and the VAT — one sixth
Yes, and it does not have to mean anything. For series an article number needs meaning, because it stands for a kind. For unique pieces it stands for exactly that one piece, so a running series does the job. What does matter: the same number appears on the label, in your list and with your photo.
In the Netherlands anyone trading professionally in used goods must keep an opkopersregister, certified by the mayor; many municipalities designate the digital DOR for it. Whether you must also enrol as a dealer is up to your municipality's bylaws (APV). In France you must register in advance with the prefecture (déclaration préalable, art. R321-1 Code pénal) and also keep the registre d'objets mobiliers, colloquially the livre de police. Neither is about VAT: both target handling stolen goods. In Belgium it runs through the VAT registers of the margin scheme.
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.