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