Austria operates a special margin scheme for dealers of second-hand goods, as required by the Principal VAT Directive. The margin scheme enables the dealer to account for VAT on the margin between the buying and selling prices rather than on the full selling price of the goods. Use of the scheme is optional.
The eligibility criteria for use of the scheme are as follows:
- Ìý
•ÌýÌýÌýÌý The goods must be movable, eg second-hand vehicles, clothes, works of art and so forth – jewellery
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Web page updated on 17 Mar 2025 15:18