- 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.