Summary
What is Margin VAT?
Who is affected by margin VAT?
Global calculation
How to account for margin VAT?
How to create an invoice with margin VAT?
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Who is affected by margin VAT?

Margin VAT applies to companies that meet the following 4 conditions :

  • She is recognized as a taxable reseller
  • The company exclusively carries out transactions on second-hand goods, which have not been subject to repair or intervention.
  • Goods are purchased from persons not subject to VAT, such as individuals or sole traders exempt from VAT
  • Purchases and resales are made within member countries of the European Union

There are also some cases of exclusions . This concerns:

  • Goods obtained for free
  • Goods purchased from a taxable person who has already charged VAT on delivery
  • Imported goods
  • Goods acquired through an intra-Community purchase subject VAT
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