The Netherlands operates a special margin scheme for dealers in second-hand goods, as required by the Principal VAT Directive. The margin scheme enables the dealer to account for VAT on the margin between the buying and selling prices rather than on the full selling price of the goods. Use of the scheme is optional.
The criteria for use of the scheme are:
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•ÌýÌýÌýÌý the goods must be considered to be margin goods;
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•ÌýÌýÌýÌý the goods must have been acquired from a private individual or from another dealer that is selling the goods via the margin scheme;
- Ìý
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Web page updated on 17 Mar 2025 17:43