What is a margin lot?

Margin lots

Margin goods (0% VAT) are used goods that you have purchased without VAT. In the auction, these are therefore lots on which VAT has already been paid. In other words: no VAT has been refunded and therefore no VAT is calculated on these lots. A margin is calculated for these lots.

For more information on the margin scheme, see www.belastingdienst.nl.

Normal lots

Do you want to bring in goods for which you have received input VAT deduction? Then the goods are VAT goods (21% VAT). The buyer will then be charged 21% VAT on the final offer of the lot.