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What exactly does the change to the margin scheme entail?

On 25 July, the margin scheme was amended and published in the Official Gazette. This scheme means that when goods are sold, VAT only needs to be paid on the profit margin. This prevents an accumulation of VAT when goods have previously been supplied to someone who has not deducted the VAT. Due to the changes…

Administrative obligations

  • The threshold for the obligation to retain a purchase declaration in accounting has been raised to €500. With the purchase declaration, you establish that no VAT has been deducted previously and therefore the margin scheme applies.
  • When selling a margin vehicle, the following wording must be included on the invoice: ‘Special scheme – Used goods’. This is compulsory in all EU countries.

Substantive changes

  • If you, as a dealer, purchase a margin car for resale, you are allowed to rent out the vehicle in the interim, this has no consequences; the vehicle will not become a VAT car.
  • If you sell cars within Europe, you can choose which scheme to apply as a business owner:
    – The margin scheme (VAT on the profit margin)
    – delivery between two EU countries (intra-Community supply), where the VAT is payable by the buyer instead of the seller. It is not possible to apply both schemes simultaneously.
  • If you sell a vehicle within Europe, you will, under certain conditions, receive the residual BPM back. This BPM must be added to the selling price to calculate the profit margin. You must pay VAT on the profit margin. When purchasing a vehicle (from abroad), the BPM to be paid can be included in the purchase price.
  • If you are a trader, you may apply normal VAT rules when selling margin goods. The margin scheme will then not apply. This is desirable in certain cases, for example if a business customer wishes to deduct the VAT.
  • The margin scheme remains in force for repaired or restored vehicles. When determining the profit margin, the purchase price is not increased by the repair or restoration costs. However, it is possible for the reseller to deduct the VAT on the repair and restoration costs.
  • When delivering means of transport, such as caravans, bicycles, and mopeds, the globalisation scheme applies. Losses can be offset against earlier or later profits per period. This also applies to business transfers, subject to conditions.

Find out more

For more information on the changes to the margin scheme, please visit this page from the Tax Authorities Contact the Dutch Tax and Customs Administration on 0800-0543.