{"id":31065,"date":"2026-08-21T03:30:45","date_gmt":"2026-08-21T01:30:45","guid":{"rendered":"https:\/\/www.accountable.eu\/help-center\/%f0%9f%87%a7%f0%9f%87%aa-everything-you-need-to-know-about-the-vat-margin-scheme\/"},"modified":"2026-08-21T03:30:45","modified_gmt":"2026-08-21T01:30:45","slug":"%f0%9f%87%a7%f0%9f%87%aa-everything-you-need-to-know-about-the-vat-margin-scheme","status":"publish","type":"help_center","link":"https:\/\/www.accountable.eu\/en-be\/help-center\/%f0%9f%87%a7%f0%9f%87%aa-everything-you-need-to-know-about-the-vat-margin-scheme\/","title":{"rendered":"\ud83c\udde7\ud83c\uddea Everything you need to know about the VAT margin scheme"},"content":{"rendered":"

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\ud83d\udea8 Accountable does not currently support the VAT margin scheme.<\/b><\/p>\n

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If your business consists of buying and selling used vehicles (or other second-hand goods, works of art, collectors’ items, antiques) under this scheme, Accountable is not the right tool for you. We recommend working with a traditional accountant who can handle the specific obligations of this regime.<\/p>\n

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This article explains what the VAT margin scheme is, who can use it in Belgium, and what you need to know if you (or one of your clients) operates under it.<\/p>\n

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\ud83d\udca1 What is the VAT margin scheme?<\/h1>\n

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The margin scheme<\/b> (r\u00e9gime de la marge b\u00e9n\u00e9ficiaire<\/i> in French, btw-margeregeling<\/i> in Dutch) is a special VAT regime defined in article 58, \u00a74 of the Belgian VAT Code<\/b>.<\/p>\n

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Under this regime, VAT is calculated only on your profit margin<\/b> (the difference between what you bought a good for and what you sold it for), not on the full sale price.<\/p>\n

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Why does this regime exist?<\/b> When you buy a second-hand good from someone who can’t charge VAT (for example, a private individual selling their old car), and then resell it, the normal VAT rules would force you to charge VAT on the full sale price, even though VAT was already paid once when the good was new. The margin scheme is designed to avoid this double taxation.<\/p>\n

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\ud83e\uddee How is VAT calculated on the margin?<\/h1>\n

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VAT is included<\/b> in the margin. At the standard 21% rate, that means 21\/121 of the margin<\/b>.<\/p>\n

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Example with a used car<\/b><\/p>\n

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Purchase price: \u20ac10,000<\/b><\/p>\n

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Sale price: \u20ac13,000<\/b><\/p>\n

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Margin (VAT included): \u20ac3,000<\/b><\/p>\n

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Taxable base: \u20ac3,000 \u00d7 100\/121 = \u20ac2,479.34<\/b><\/p>\n

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VAT due: \u20ac3,000 \u00d7 21\/121 = \u20ac520.66<\/b><\/p>\n

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\ud83d\udcc4 What does the invoice look like?<\/h1>\n

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An invoice issued under the margin scheme has two key characteristics:<\/p>\n

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