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.
Dane zweryfikowane · lipiec 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).
Źródło: GOV.UK — VAT margin schemes (gov.uk/vat-margin-schemes); record keeping (gov.uk/vat-margin-schemes/keeping-records). · zaktualizowano 2026
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Wszystko o VAT Margin Scheme Calculator
📋Prezentacja+
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.
💡 Dobre praktyki
- 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.
🔢 Konkretny przykład
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.
📖Instrukcja użycia+
Jak korzystać z tego kalkulatora
- 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.
📚Słowniczek+
- 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.
ℹ️Źródła i aktualizacje+
Ostatnia aktualizacja danych
5 lipca 2026
Źródła i odniesienia
GOV.UK — VAT margin schemes (gov.uk/vat-margin-schemes); record keeping (gov.uk/vat-margin-schemes/keeping-records).
Dane tego kalkulatora są regularnie aktualizowane zgodnie z najnowszymi oficjalnymi stawkami. W razie wątpliwości sprawdź oficjalne źródła wymienione powyżej.
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.