Rekenbox · 2026
Margin scheme VAT calculator
VAT on the positive margin of an eligible used item.Assumptions, sources and version
2026 · nl-2026.1 · v2026.1
- Individual method for an eligible margin good. Excludes globalisation, imports and intra-community supplies.
- Belastingdienst — margeregeling (2026-09-04)
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Understand your result
How this tool works
Here, VAT is included in the positive difference between sale and purchase price. The tool extracts VAT from that margin. This fits the individual method for an eligible margin good, not the globalisation method.
Common questions
Can I always use the margin scheme?
No. This calculation does not determine eligibility. First check the margin scheme conditions in the source below.
What happens with a negative margin?
This individual calculation shows no VAT due on a negative margin. It does not calculate pooling or offsetting between items.
Which details do you need?
- Sale price including VAT
- Purchase price
- VAT rate
Limits of this tool
- Individual method for an eligible margin good. Excludes globalisation, imports and intra-community supplies.
Year: 2026 · Version 2026.1
Sources for this tool
- Belastingdienst — margeregeling · calculation source checked 2026-09-04
Prepared by the Rekenbox product team at Winstwaker. The listed source references and calculation version make the method traceable. Report a content error Last updated: 2026-09-04. Rekenbox is a product by Winstwaker. The tool applies a calculation model to your inputs; a result or paid report is not a personal assessment by an adviser.