VAT Margin Scheme Calculator
Calculate VAT under the margin scheme for second-hand goods, art and antiques: 1/6 of the margin instead of 20% on the full sale price.
Daten geprüft · Juli 2026
Who can use the VAT margin scheme?
VAT-registered dealers selling second-hand goods, works of art, antiques or collectors' items bought without VAT (from private individuals or other margin-scheme dealers).
Quelle: GOV.UK — VAT margin schemes (gov.uk/vat-margin-schemes); record keeping (gov.uk/vat-margin-schemes/keeping-records). · aktualisiert 2026
🧮
Fuellen Sie die Felder aus, um Ergebnisse in Echtzeit zu sehen
Gefaellt Ihnen dieser Rechner?
Erstellen Sie ein kostenloses Konto, um Ihre Berechnungen zu speichern, auf den Verlauf zuzugreifen und als PDF zu exportieren. Upgraden Sie auf Pro fuer alle 319 Rechner.
Eine Frage zu diesem Ergebnis?
Stellen Sie sie Solva, dem KI-Finanzberater von ActioFin — Antworten mit Quellen aus offiziellen Texten.
5 kostenlose Fragen pro Tag mit einem kostenlosen Konto
Alles über VAT Margin Scheme Calculator
📋Überblick+
Under the VAT margin scheme, dealers in second-hand goods, works of art, antiques and collectors' items pay VAT at 1/6 (the 20% VAT fraction) of the margin — sale price minus purchase price — instead of on the full selling price, with no input VAT reclaim on the purchase. Includes the Global Accounting variant for bulk low-value items.
💡 Bewährte Vorgehensweisen
- Losses on individual items cannot offset other sales' margins under the standard margin scheme — each item stands alone.
- You cannot use the scheme for goods bought on a VAT invoice, precious metals or investment gold.
- Record-keeping is strict: a stock book with purchase and sale details per item is required.
🔢 Konkretes Beispiel
Buy a second-hand item for £1,000, sell it for £1,500: margin £500, VAT due £83.33 (1/6) — versus £250 under normal rules on the full price, a £166.67 saving.
📖Anleitung+
So verwenden Sie diesen Rechner
- 1
Enter the sale price and what you paid for the item.
- 2
Switch to Global Accounting for period totals of bulk low-value goods (under £500 per item).
- 3
Compare the margin-scheme VAT with normal-rules VAT and read the saving.
📚Glossar+
- VAT fraction (1/6)
- The margin is treated as VAT-inclusive: at the 20% standard rate, the VAT is 20/120 = 1/6 of the margin.
- Global Accounting
- A simplified variant: pay 1/6 of (total eligible sales − total eligible purchases) per period, for items bought for £500 or less — negative margins carry forward.
ℹ️Quellen & Aktualisierung+
Letzte Datenaktualisierung
5. Juli 2026
Quellen und Referenzen
GOV.UK — VAT margin schemes (gov.uk/vat-margin-schemes); record keeping (gov.uk/vat-margin-schemes/keeping-records).
Die Daten dieses Rechners werden regelmäßig aktualisiert, um die neuesten offiziellen Sätze abzubilden. Im Zweifel konsultieren Sie die oben genannten offiziellen Quellen.
FAQ — VAT Margin Scheme Calculator
Who can use the VAT margin scheme?+
VAT-registered dealers selling second-hand goods, works of art, antiques or collectors' items bought without VAT (from private individuals or other margin-scheme dealers).
How is the VAT calculated?+
1/6 of the margin (sale price minus purchase price). If you sell at or below cost, no VAT is due on that item.
What is Global Accounting?+
A bulk variant for items costing £500 or less: VAT is 1/6 of the difference between total eligible sales and purchases in the period, and negative margins carry forward.