❓ What is VAT on margin  ?

As a professional seller of reconditioned or used products, you are subject to the VAT regime on margin .

It consists of only collect VAT on the margin carried out.

The principle of VAT on margin is simple:

The sellers who bought the second-hand goods did not pay VAT (the VAT was paid when the item was new), so do not get any back. It might be unfair to re-pay VAT on the full price of the item, and the seller is in some cases entitled to only pay VAT on the margin they make by reselling the item.

If he displayed the amount of VAT on his margin, he would implicitly give the amount of his margin and therefore his purchase price to the buyer, which would not be very commercial!

The legislation allows in this specific case not to display the amount of VAT. The seller nevertheless has the obligation in his VAT return to specify the bases of his calculation.

Accounting for VAT on margin is done in parallel with “classic” accounting, and recommends the mention “VAT on margin” on the invoice.

Sellermania is the only marketplace integration platform to be "VAT on margin" compatible. 

In Sellermania, activate the “VAT on margin” option for invoices for your reconditioned / used products, to be personalized directly in your Sellermania platform.
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