VAT Margin

Vat Margin Scheme Smartphones & Tablets

Margin VAT Scheme Grade Smartphones

The margin vat is a scheme to cover second hand goods, if these goods were already purchased from new within the EU, and VAT was paid.

No VAT will be issued on the invoices under this scheme, and you will need to pay VAT on your margin, as per example below:

Cost of Goods €100

Sale price of goods €150

You will return the VAT on the margin, for the above example:

€150 -€100 = €50, 23% of 50 = €9.35

In the above example the breakdown is:

Margin €50

VAT  €9.35

Profit €40.65

Please contact your accountant with any queries.

Revenue Margin Vat Link:

EC Directive Link:

Article 313 - 325



Margin VAT Smartphone Website

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