Purchase eligible used devices under the margin scheme — VAT applied only to the margin, not the full invoice value, improving your resale competitiveness.
European Marginal VAT stock allows trade buyers to purchase eligible used devices under the margin scheme, reducing VAT exposure and improving resale competitiveness. This structure is particularly valuable for resellers operating in price sensitive markets, as VAT is applied only to the margin — the difference between what we paid for the device and what we sell it for — rather than the full invoice value.
Our marginal stock is clearly identified, documented and prepared to support compliant European trade, giving buyers full transparency to make confident purchasing decisions.
A clear, four step process from stock identification through to compliant invoicing
Eligible used devices are flagged and separated from standard VAT stock at intake
Purchase cost and resale price are recorded to establish the taxable margin
Marginal VAT units are labelled on stock lists so buyers can identify them instantly
Trade ready documentation is issued in line with EU margin scheme requirements
Marginal VAT stock is supplied with full transparency to support confident purchasing decisions
Stock clearly qualified under the EU margin scheme
Compliant invoicing prepared for every order
Sourced and processed to meet European trade requirements
Lower effective VAT improves competitive pricing
Simplified accounting with transparent margin reporting
Understanding the difference helps buyers plan pricing and protect resale margins
| Factor | Standard VAT | Marginal VAT |
|---|---|---|
| VAT Applied To | Full invoice value | Profit margin only |
| Typical Stock Type | New devices | Eligible used devices |
| Invoice Detail | Standard VAT breakdown | Margin scheme invoice |
| Resale VAT Recovery | Reclaimable for VAT registered buyers | Not itemised — no VAT to reclaim |
| Pricing Advantage | Standard | Often lower effective cost |
| Documentation | Standard VAT invoice | Trade ready margin documentation |
An illustrative example comparing standard and marginal VAT treatment on the same device
Figures are illustrative only and intended to demonstrate the difference in VAT calculation method. Actual VAT treatment depends on device eligibility, purchase records and applicable regional rules.
A quick guide to what typically qualifies under the margin scheme
Key answers to help trade buyers understand and purchase Marginal VAT stock confidently
The VAT margin scheme allows VAT to be calculated only on the profit margin of eligible used goods, rather than on the full sale price, reducing the effective VAT cost.
Eligible used, refurbished or graded mobile phones, tablets and laptops that were purchased without VAT being charged to us are typically supplied under the margin scheme.
No, VAT is not itemised separately on margin scheme invoices, so there is no VAT amount to reclaim. This is factored into the overall pricing advantage.
Marginal VAT eligible stock is clearly labelled on our live stock lists and quotations, with a dedicated margin scheme invoice issued at the point of order.
Yes, our marginal stock is documented in line with EU margin scheme requirements, supporting compliant resale across European trade markets.
Yes, but each category is invoiced separately to keep VAT treatment clear and compliant, so your order confirmation will show both invoice types where applicable.
It reduces the effective VAT charged on eligible stock, which often improves your overall cost position and resale competitiveness compared with standard VAT stock.
Your dedicated trade account manager can confirm current Marginal VAT availability, pricing and documentation for any order you're planning.
Apply for a trade account to view live Marginal VAT eligible stock, transparent pricing and compliant documentation for every order.