Which goods qualify for the margeregeling?

Used movable goods (cars, electronics, clothing, books, furniture), art, antiques and collectibles, provided they were purchased inside the EU from a private individual, an entrepreneur without VAT deduction right (such as a KOR user), or another margin-scheme reseller.

What is the difference between the individuele methode and the globalisatiemethode?

Under the individuele methode you calculate VAT per item; losses on one item cannot offset profits on another. Under the globalisatiemethode you calculate the total margin per filing period (quarter) and negative margins can be carried forward. Globalisatie is mandatory for dealers in transport vehicles (cars, motorcycles, mopeds, bicycles, caravans). A chosen method is locked in for 5 years; a switch only takes effect on 1 January of the following year.

What changed in 2025 for art and antiques under the margeregeling?

From 1 January 2025 the supplementary margeregeling for art, antiques, and collectibles purchased with 9% VAT was abolished. For such goods the normal VAT regime now applies: 21% on the full sale price, with deduction of the 9% input VAT. The margeregeling remains available for goods purchased without VAT (from a private individual, a KOR user, or another margin-scheme reseller). This rule continues unchanged in 2026.

Margin Scheme (Margeregeling) 2026: How VAT Works on Used Goods for Dutch ZZP'ers

Q: What is the margeregeling in the Netherlands?

The margeregeling is a special Dutch VAT regime under Wet OB 1968 (articles 28b-28i) that lets resellers of used goods, art, antiques and collectibles pay VAT on the profit margin instead of the full sale price. VAT is calculated as margin x 21/121.

Q: Can I show VAT separately on a margeregeling invoice?

No. Under the margeregeling you cannot show VAT separately and cannot display a VAT rate. The invoice must include the notation 'Bijzondere regeling - gebruikte goederen' (or the variant for art, antiques, or collectibles). The buyer cannot deduct this VAT.

Q: When is an inkoopverklaring (purchase declaration) mandatory?

An inkoopverklaring is mandatory when buying from a private individual for EUR 500 or more. It must include: date, the seller's full name/address/ID number, your business details (KVK, BTW-id), description of the goods (for cars: VIN and mileage), purchase price, and the seller's signature. Without a valid inkoopverklaring the Belastingdienst can deny the margeregeling.

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

Quick Answer

Under the Dutch margeregeling (Wet OB 1968 articles 28b-28i), resellers of used goods, cars, art, antiques and collectibles pay BTW only on the profit margin, not on the full sale price: BTW = margin x 21/121 at the standard rate. Negative margins yield EUR 0 BTW but no refund. You calculate per item (individual method) or per filing period (globalisatiemethode, mandatory for dealers in transport vehicles); a chosen method is locked in for 5 years. Invoices must state "Bijzondere regeling - gebruikte goederen" and may not show BTW separately. Buying from a private individual for EUR 500 or more requires a mandatory inkoopverklaring.

BTW formula: margin x 21/121 at the Dutch standard rate.
Negative margin: EUR 0 BTW, no refund (carry-forward only under globalisation).
Globalisatiemethode: mandatory for cars, motorcycles, mopeds, bicycles, caravans; method locked for 5 years.
Invoice notation: "Bijzondere regeling - gebruikte goederen", no separate BTW, buyer cannot deduct.
Inkoopverklaring: mandatory from EUR 500 when buying from a private individual.
Since 1 January 2025: no margeregeling for art, antiques and collectibles bought with 9% BTW (unchanged in 2026).

The margeregeling is the special Dutch VAT regime under Wet OB 1968 articles 28b-28i that lets resellers of used goods, cars, art, antiques and collectibles pay BTW only on the profit margin (sale price minus purchase price) instead of on the full sale price.

Who can apply the margeregeling?

You must act as a wederverkoper (trader) and the goods must be part of your normal business activity. The goods must be used (margegoederen) and purchased within the EU from a non-entrepreneur (private individual), an entrepreneur without VAT deduction right (such as a KOR user), or another margin-scheme reseller.

How to calculate the BTW

Margin = sale price minus purchase price. BTW = margin x 21/121 at the Dutch standard rate. Negative margins yield EUR 0 BTW but no refund.

Individual method versus globalisatiemethode

Under the individual method, margins are calculated per item; losses do not offset profits. Under the globalisatiemethode, the total margin per filing period is calculated and negative margins carry forward. The globalisation method is mandatory for dealers in transport vehicles (cars, motorcycles, mopeds, bicycles, caravans). A chosen method is locked in for 5 years; a switch takes effect on 1 January of the following year.

Invoice rules

You may not show BTW separately on a margeregeling invoice. The mandatory notation is "Bijzondere regeling - gebruikte goederen" (or the variant for art, antiques, or collectibles). The buyer cannot deduct BTW.

Inkoopverklaring (purchase declaration)

When buying from a private individual for EUR 500 or more, an inkoopverklaring is mandatory: date, seller's full name/address/ID number, your business details (KVK, BTW-id), description of the goods, purchase price, and the seller's signature. Without it, the Belastingdienst can deny the margeregeling.

2025 change for art, antiques, collectibles

From 1 January 2025 the supplementary margeregeling for art, antiques, and collectibles purchased with 9% BTW was abolished. For such goods the normal BTW regime now applies. The margeregeling remains available for goods purchased without BTW. This rule continues unchanged in 2026.

Frequently Asked Questions

What is the margeregeling in the Netherlands?

A special VAT regime under Wet OB 1968 (articles 28b-28i) for resellers of used goods, art, antiques and collectibles. VAT is paid on the profit margin only.

Which goods qualify?

Used movable goods (cars, electronics, clothing, books, furniture), art, antiques and collectibles, purchased within the EU from a non-entrepreneur, an entrepreneur without deduction right, or another margin-scheme reseller.

Can I show BTW separately on the invoice?

No. The invoice must include the notation "Bijzondere regeling - gebruikte goederen" and BTW must not be shown separately.