Does anyone understand the margin scheme and ebay ? we are a french buisness (once uk and . Com ) seller we still list on the uk site and we are vat registred , we only sell vintage and second hand , therefore we take advantage of the margin scheme
The TVA/VAT margin scheme article 312 to 325 – European VAT directive 2006/112/EC) . In this case, the goods sold under the margin scheme follow the territoriality rules specific to the margin scheme rather than the standard rules . Therefore the 10 000€ limit is not applicable to the goods concerned and the goods sold should not be subject to VAT in the different European countries because the margin made on the sales will be subject to TVA in the country of expedition (ie france)
- This scheme can be used by business’ selling second hand items (including antiques) on which no TVA is claimed back upon purchase.
- The use of this scheme means that the TVA due to the tax office is equal to : Margin /1.2 x 0.2 or (Sales TTC – purchases TTC )/1.2 x 0.2
- In application of this special scheme by the European VAT directive 2006/112/EC, the ‘normal’ VAT scheme cross-border B2C e-commerce means i have no requirement to register for TVA via the OSS or via the foreign tax offices.
- the problem is ebay keep sending a demand for the vat numbers of every eu country or the oss , they dont reply to the messages they send and if you manage to contact one they say they will forward it to the back office and you never hear again ,its the one size fits all problem and theres no way to speak to the right people , anyone got any ideas ?
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