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Special system for used goods, objects of art, antiques and collector items

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Which goods is the REBU applied to?

  • Used goods

Movable property used by a third party, subject to reuse and acquired for resale. 

Goods that have been used, renovated or transformed by the taxable reseller, or on their behalf, are not considered used goods. Other recyclable materials, containers, packaging, gold, silver and precious stones are also not considered used goods.

  • Objects of art 

Pictures, paintings, drawings, engravings, prints, lithographs, sculptures, statues, tapestries, textiles, murals, ceramics, enamels on copper, photographs (certain requirements must be met, as detailed in article 136 of the Value Added Tax Act)

  • Antiques:

Movable property that is over 100 years old, which is not an object of art or a collector's item.

  • Collectors' items

Philately products and collections and specimens for zoological, botanical, mineral or anatomical collections, or those that have a historical, archaeological, palaeontological, ethnographic or numismatic interest.

This special regime cannot be applied to investment gold.