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Module 123 min2795 wordsFree — no account

The margin scheme: VAT only on the reseller's margin

A way to check what has landed — no marks, no account · 1 section · 356 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

Which purchase opens the margin scheme for the later sale?

Question 2 of 6

Question 2 of 6

Who counts as a reseller under section 25a?

Question 3 of 6

Question 3 of 6

The margin on a sale is 1,190 euros. How much is the VAT?

Question 4 of 6

Question 4 of 6

An item was bought for 800 euros. May it go into the global margin?

Question 5 of 6

Question 5 of 6

What must a margin-scheme invoice not contain?

Question 6 of 6

Question 6 of 6

When can a reseller not waive the margin scheme for a supply?

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.