VAT Margin Scheme calculator

The margin scheme is available for eligible used goods bought for resale without deductible VAT, for example from private individuals or another margin-scheme dealer. Art, collectors’ items and antiques have additional conditions. Under the individual method, VAT is 20% of the positive selling-price minus purchase-price difference, equivalent to 25% of the margin excluding VAT. Hidden VAT in the purchase price cannot be deducted, and the invoice must not show a separate VAT amount. The pooled method and used passenger cars and motorcycles have special rules; this calculator shows the basic individual method.