ARE SECOND HAND DEALERS AND ANTIQUE DEALERS LIABLE FOR VAT ?

Taxation of the margin on used products sold

Second-hand goods and works of art, collectors' items or antiques, including their acquisition by lot, may be eligible for VAT under the conditions set out in EU Directive 2006/112.

The VAT rate applicable to second-hand goods, works of art, collectors' items or antiques is, in principle, the standard rate.

Administrative jurisprudence has recently clarified lof VAT on heterogeneous lots of second-hand goods intended for resale. of used goods intended for resale. 

The method of calculating VAT on the margin of second-hand items that can be reused from heterogeneous lots is reserved for sales of products whose nature and price are indeterminate at the time of acquisition.

 

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