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Practical Handbook VAT 2022


1.Subjective requirements

It applies to resellers of the goods listed below.

He is a reseller:

A person who habitually acquires goods for resale.The organiser of sales by public auction also has this status when he acts in his own name under a contract under which commission is payable on a sale.

2.Goods to which it applies

The special regime applies to second-hand goods, works of art, antiques and collectors' items.

They are used goods:

Movable property used by a third party that is susceptible to reuse and is acquired for resale.

For example, a reseller of machinery cannot apply this regime to a computer that he has used in his business, as the requirement of having been previously used by a third party and acquired for the sole purpose of sale is not met.

They are not considered to be used goods:

  • Those used, refurbished or processed by or on behalf of the taxable dealer himself.

  • Recovered materials, packaging, packaging, gold, platinum and precious stones.

They are objects of art, provided they meet certain requirements:

Paintings, drawings, engravings, prints, lithographs, sculptures, statues, sculpture casts, tapestries, textiles, murals, ceramics, enamels on copper, photographs.

They are antiques:

Objects that are more than 100 years old and are not works of art or collectors' items.

They are collectors' items:

  • Philatelic articles.

  • Collections and specimens for zoological, botanical, mineralogical or anatomical collections, or which are of historical, archaeological, palaeontological, ethnographic or numismatic interest.

This special regime cannot be applied to investment gold.

3.Transactions to which it applies

  1. Sales of used goods. When they have been acquired:

    • Anyone who does not have the status of entrepreneur or professional.

    • To those who are supplied by virtue of an exempt transaction, whether domestic or intra-Community, because they have been used by the transferor in exempt transactions without the right to deduct or because they were acquisitions which did not give the right to deduct the input tax.

    • To another reseller who delivers it to him under the same scheme.

    • It may also apply to capital goods transferred in an intra-Community transaction by a person benefiting from the relief scheme in his Member State of origin.

  2. Sales of antiques and collectibles. The same criteria apply to them, although it is also possible to apply this special regime when they have been imported by the reseller himself.

  3. Sales of art objects. When they are in any of the cases indicated in the two previous sections or when they have been acquired from companies or professionals who are the authors or rightful claimants of the same.They may also apply the special scheme on a transitional basis to sales of works of art acquired from traders or professionals other than resellers where a reduced rate was applied to their acquisition.