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VAT margin scheme calculator for second-hand goods
In short: Under the margin scheme you pay VAT on your profit margin: margin times 21 divided by 121. If you make no profit, the VAT is zero.
FreeNo loginUpdated 28 October 2026
Under the Dutch margin scheme (margeregeling) you pay VAT on your profit margin, not on the full selling price. Enter what you paid and what you sell it for, and see the difference with normal VAT.
How it calculates
The margin is the selling price minus the purchase price. That margin is an amount including VAT. So the VAT is 21/121 of the margin, not 21% on top. On a margin of €300 that is €52.07. Without the margin scheme you would pay VAT on the full selling price of €700, which is €121.49.
If there is no margin, or you sell at a loss, there is no VAT to pay.
When does the margin scheme apply?
- You are a business trading in second-hand goods.
- You bought the goods without VAT, for example from a private person.
- You put no VAT on the invoice. If you do, you cannot use the scheme.
- Refurbishing costs do not reduce the margin.
This calculator only does the basic calculation per item. The globalisation method, art and antiques, and other exceptions are not included. This is not tax advice.
Frequently asked questions
How do you calculate VAT under the margin scheme?
Subtract the purchase price from the selling price. Of that margin, which includes VAT, 21/121 is the VAT. If the margin is zero or negative, you pay no VAT.
Can I put VAT on the invoice under the margin scheme?
No. If you put VAT on the invoice, you cannot apply the margin scheme to that item.
Can I deduct refurbishing costs from the margin?
No. Costs of refurbishing second-hand goods do not reduce the margin.
Does the margin scheme apply to private sellers?
No. It is for businesses that sell second-hand goods. A private person who sells something now and then does not charge VAT.
How does VAT work on second-hand goods?
As a business you can use the margin scheme to pay VAT on only your profit margin instead of on the whole selling price. That is 21/121 of the difference between selling and purchase price. There is no VAT if you make no margin.
Read more
Sources
- Belastingdienst: margin scheme, VAT on the profit margin (Dutch)
- Ondernemersplein: margin scheme for VAT (Dutch)
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