What is the margin scheme (margeregeling) in Belgium?

The margin scheme is a special Belgian VAT regime under Article 58 §4 of the BTW-Wetboek (WBTW) and Royal Decree no. 53. Reseller-taxable persons dealing in second-hand goods, art, antiques and collectibles pay VAT on the profit margin (sale price minus purchase price) instead of on the full sale price. VAT is calculated as margin x 21/121.

What is the difference between the per-item method and the globalisation method in Belgium?

Under the per-item method the margin is calculated per item; losses on one item cannot offset profits on another. Under the globalisation method you calculate the total margin per filing period (quarter) and negative margins can be carried forward. The globalisation method is the norm for second-hand car dealers and high-volume second-hand trade.

What is the mandatory invoice text under the Belgian margin scheme?

The invoice must include the statutory wording 'Régime particulier - Taxation de la marge bénéficiaire. TVA non déductible.' (in French) or 'Bijzondere regeling - belastingheffing over de winstmarge. BTW niet aftrekbaar.' (in Dutch). VAT cannot be shown separately and no VAT rate can appear on the invoice.

What is an aankoopborderel (purchase slip) and when is it mandatory?

An aankoopborderel is a document signed by the private seller confirming the sale. Under Royal Decree no. 53, it is mandatory for every purchase from a private individual under the margin scheme, with no de minimis threshold. It must include: date, seller's name/address/ID number, your business details (KBO, VAT number), description of the goods, price, and signature. Its absence is the single most common audit finding for second-hand car dealers.

Can I deduct input VAT on goods under the Belgian margin scheme?

No. Under the Belgian margin scheme you cannot deduct input VAT on the purchase of the goods placed in the scheme. That is the structural trade-off: you pay VAT only on the profit margin, but in exchange you lose the right to deduct input VAT on those specific goods. Ancillary costs such as showroom rent or administration costs remain normally deductible.

Belgian Margin Scheme (Margeregeling / Régime de la marge) 2026: VAT on Used Goods for Self-Employed

Q: Which goods qualify for the Belgian margin scheme?

Second-hand goods, second-hand vehicles (cars, motorbikes, boats), works of art, collectors' items and antiques, purchased inside the EU from a private individual, a taxable person without deduction right, or another margin-scheme reseller. Unworked precious metals and gemstones are excluded.

Published: May 23, 2026 · 9 min read · By Taxmo

Quick Answer

Under the Belgian margin scheme (Article 58 paragraph 4 of the BTW-Wetboek and Royal Decree no. 53 of 23 December 1994), resellers of used goods, second-hand vehicles, art, antiques and collectibles pay VAT on the profit margin only: VAT = margin x 21/121 at the Belgian standard rate. Negative margins yield EUR 0 VAT with no refund, and input VAT on goods placed in the scheme cannot be deducted. Invoices must carry the mandatory KB 53 text ("Bijzondere regeling - belastingheffing over de winstmarge. BTW niet aftrekbaar.") without showing VAT or a VAT rate. Every purchase from a private individual requires a signed aankoopborderel, with no de minimis threshold, and all records must be retained for 7 years.

Legal basis: Art. 58 §4 WBTW and KB 53 of 23 December 1994.
VAT formula: margin x 21/121; negative margin = EUR 0 VAT, no refund.
Input VAT: not deductible on margin-scheme goods.
Aankoopborderel: required for every purchase from a private individual, no minimum threshold.
Records: aankoopregister and vergelijkingsregister, retained for 7 years.
Globalisatiemethode: the norm for second-hand vehicle dealers.

The Belgian margin scheme is a special VAT regime under Article 58 paragraph 4 of the BTW-Wetboek (WBTW / Code de la TVA) and Royal Decree no. 53 of 23 December 1994. It lets resellers (belastingplichtige wederverkopers / assujettis-revendeurs) of used goods, second-hand vehicles, art, antiques and collectibles pay VAT only on the profit margin instead of on the full sale price.

Who can apply the scheme?

You must act as a reseller in the ordinary course of business and purchase the goods within the EU from a private individual, a taxable person without right of deduction (e.g. a business under the small-business exemption, the vrijstellingsregeling), or another margin-scheme reseller. Input VAT cannot be deducted on goods placed in the scheme.

How to calculate the VAT

Margin = sale price minus purchase price (paid to the supplier; ancillary third-party costs do not reduce the margin). VAT = margin x 21/121 at the Belgian standard rate. Negative margins yield EUR 0 VAT with no refund.

Per-item method versus globalisatiemethode

Under the per-item method, margins are calculated per item with no offset between items. Under the globalisatiemethode, the total margin per filing period is calculated and negative margins carry forward. Globalisation is the norm for second-hand vehicle dealers.

Mandatory invoice text (KB 53)

Dutch: "Bijzondere regeling - belastingheffing over de winstmarge. BTW niet aftrekbaar." French: "Régime particulier - Taxation de la marge bénéficiaire. TVA non déductible." German: "Sonderregelung - Differenzbesteuerung. Mehrwertsteuer nicht abziehbar." VAT must not be shown separately and no VAT rate may appear on the invoice.

Required records: aankoopregister and vergelijkingsregister

Belgium requires an aankoopregister (purchase register), a vergelijkingsregister (comparison register, especially under globalisation), and per-purchase aankoopborderellen (purchase slips) signed by private sellers. There is no de minimis threshold: every purchase from a private individual under the scheme requires an aankoopborderel. All records must be retained for 7 years.

BTW-wagen versus marge-wagen

Belgian buyers distinguish between a BTW-wagen (normal regime, deductible VAT for businesses) and a marge-wagen (margin scheme, no VAT deduction). The mandatory invoice text is what makes the legal status binding.

When the scheme cannot be used

Goods purchased with VAT separately invoiced, goods imported from outside the EU with deducted import VAT, new goods, and unworked precious metals and gemstones are excluded.

Frequently Asked Questions

What is the margin scheme in Belgium?

A special VAT regime under Art. 58 §4 WBTW and KB 53 for resellers of used goods, second-hand vehicles, art, antiques and collectibles. VAT is paid on the profit margin only.

Which goods qualify?

Second-hand goods, second-hand vehicles, art, collectors' items and antiques, purchased inside the EU from a private individual, a taxable person without deduction right, or another margin-scheme reseller.

What is the mandatory invoice text?

"Bijzondere regeling - belastingheffing over de winstmarge. BTW niet aftrekbaar." in Dutch or "Régime particulier - Taxation de la marge bénéficiaire. TVA non déductible." in French.

What is an aankoopborderel?

A document signed by the private seller confirming the sale, mandatory under KB 53 for every margin-scheme purchase from a private individual, with no minimum threshold.

Can I deduct input VAT under the margin scheme?

No. The structural trade-off is no input VAT deduction on the goods in exchange for VAT on the margin only.