{"id":1186,"date":"2022-02-17T10:59:58","date_gmt":"2022-02-17T09:59:58","guid":{"rendered":"https:\/\/vwg.nl\/uncategorized\/geen-geldige-inkoopverklaring\/"},"modified":"2026-03-03T10:34:12","modified_gmt":"2026-03-03T09:34:12","slug":"no-valid-purchase-declaration","status":"publish","type":"post","link":"https:\/\/vwg.nl\/en\/geen-geldige-inkoopverklaring\/","title":{"rendered":"No valid purchase declaration"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Businesses that apply the margin scheme for VAT purposes must have purchase declarations for purchases made from private individuals.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"margeregeling\">Margin rules<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The margin scheme prevents VAT being paid on VAT. When a private individual buys a good, such as a watch, they pay VAT to the supplier. The private individual cannot deduct this VAT.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Suppose the watch is purchased for \u20ac1,210, including \u20ac210 in VAT. After a few years, the private individual sells the watch for \u20ac600 to a second-hand watch dealer. The purchase price then includes a further \u20ac105 in VAT. The dealer is not allowed to deduct this VAT.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the retailer then sells the watch to another private individual for \u20ac950, the selling price includes \u20ac165 in VAT. At that point, the total VAT on the watch is: \u20ac105 + \u20ac165 = \u20ac270.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, if the trader is able to apply the margin scheme, they pay VAT on the margin. The margin amounts to: \u20ac950 \u2013 \u20ac600 = \u20ac350. The VAT on the margin comes to \u20ac60, meaning that the total VAT payable on the watch is: \u20ac105 + \u20ac60 = \u20ac165.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"inkoopverklaring\">Procurement Statement<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">One of the conditions for applying the margin scheme is that the trader must receive a purchase declaration from the private individual from whom they are purchasing goods worth \u20ac600. Such a declaration must meet a number of conditions. In a recent <a href=\"https:\/\/deeplink.rechtspraak.nl\/uitspraak?id=ECLI:NL:RBZWB:2022:334\" target=\"_blank\" rel=\"noreferrer noopener\">ruling<\/a> The Zeeland-West-Brabant District Court ruled that the handwritten inclusion of the word \u201cmargin arrangement\u201d on a statement is not sufficient for that statement to qualify as a valid purchase declaration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The court therefore upholds the additional VAT assessments. The court reduces the default penalties (10% of the additional VAT assessed) are reduced by the court because the additional VAT assessments already had a significant impact, as the VAT due exceeds the profit margin realised, with the result that the trader is incurring a loss on the transactions.<\/p>","protected":false},"excerpt":{"rendered":"<p>Ondernemers die voor de BTW de margeregeling toepassen, moeten voor inkopen van particulieren beschikken over inkoopverklaringen. Margeregeling De margeregeling voorkomt dat BTW over BTW wordt betaald. Wanneer een particulier een goed, bijvoorbeeld een horloge, koopt, betaalt hij BTW aan de leverancier. Deze BTW kan de particulier niet aftrekken. Stel het horloge wordt gekocht voor \u20ac [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1186","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1186","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/comments?post=1186"}],"version-history":[{"count":0,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/posts\/1186\/revisions"}],"wp:attachment":[{"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/media?parent=1186"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/categories?post=1186"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vwg.nl\/en\/wp-json\/wp\/v2\/tags?post=1186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}