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Can the sale of used clothing be settled in the VAT margin system?

  • Used branded clothing and accessories can be sold under the VAT margin scheme
  • Purchases from individuals not conducting business can be documented internally without seller data
  • Sales of used goods can be taxed under the VAT margin scheme
  • Calculation of margin involves the difference between sale and purchase price, minus tax
  • Used goods are defined as movable material goods suitable for further use in their current state or after repair, excluding precious metals or stones

Source: prawo.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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