Vintro Pro
NL · FR · EN
Vintro Pro
NL · FR · EN
No — and that is the most common misunderstanding in the whole subject.
No. A good is only a margin good if you bought it from someone who could not charge VAT on it: a private individual, a non-taxable person, or a dealer who sold under the margin scheme himself. Bought on an invoice showing deductible VAT, the piece is second-hand but not a margin good.
The scheme exists to avoid double taxation. A private seller paid the VAT on that cabinet once and for all; he cannot reclaim it when he sells. If you then paid VAT on your full selling price, the same cabinet would be taxed twice. The margin scheme fixes that — but only where that first VAT really did stick.
So ask the same question at every purchase: could my seller charge VAT? If yes, it is an ordinary good. If no, it is a margin good and the purchase price needs recording.
Anchors, each checked on 30 August 2026: directive 2006/112/EC art. 311 (EU), article 58 §4 of the Belgian VAT Code, Wet OB 1968 art. 28b ff. (Netherlands), CGI art. 297 A (France) and gov.uk, VAT margin schemes (UK).
This is an explanation, not tax or legal advice. Put your own situation to your accountant.
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, or from another dealer who sold the piece under the margin scheme himself. All four share one feature: there was no deductible VAT on your purchase.
Yes. An antiques dealer may use the margin scheme for pieces bought from someone who could not charge VAT: a private individual, a non-taxable person, or a fellow dealer who sold under the margin scheme himself. You then pay VAT on your profit margin instead of on the full selling price. On a piece bought with deductible VAT, it is not allowed.
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.