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Marginal VAT Stock

Compliant Marginal VAT Stock for European Trade

Purchase eligible used devices under the margin scheme — VAT applied only to the margin, not the full invoice value, improving your resale competitiveness.

Home Wholesale Services Marginal VAT
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calculator + tax invoice
%Margin Eligible
0% EU Compliant
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documentation / invoice sample
What Is It

What Is Marginal VAT Stock?

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.

Under the margin scheme, VAT is calculated on profit margin only — not on the full sale price of the device.
How It Works

How Marginal VAT Sourcing Works

A clear, four step process from stock identification through to compliant invoicing

1

Stock Identified

Eligible used devices are flagged and separated from standard VAT stock at intake

2

Margin Calculated

Purchase cost and resale price are recorded to establish the taxable margin

3

Clearly Marked

Marginal VAT units are labelled on stock lists so buyers can identify them instantly

4

Compliant Invoice

Trade ready documentation is issued in line with EU margin scheme requirements

Benefits

Why Marginal VAT Stock Matters

Marginal VAT stock is supplied with full transparency to support confident purchasing decisions

%

VAT Margin Eligible

Stock clearly qualified under the EU margin scheme

📄

Trade Ready Documentation

Compliant invoicing prepared for every order

🛡

EU Compliant Stock

Sourced and processed to meet European trade requirements

💰

Resale Cost Advantage

Lower effective VAT improves competitive pricing

👍

Clear Invoice Structure

Simplified accounting with transparent margin reporting

Comparison

Standard VAT vs. Marginal VAT

Understanding the difference helps buyers plan pricing and protect resale margins

FactorStandard VATMarginal VAT
VAT Applied ToFull invoice valueProfit margin only
Typical Stock TypeNew devicesEligible used devices
Invoice DetailStandard VAT breakdownMargin scheme invoice
Resale VAT RecoveryReclaimable for VAT registered buyersNot itemised — no VAT to reclaim
Pricing AdvantageStandardOften lower effective cost
DocumentationStandard VAT invoiceTrade ready margin documentation
Worked Example

Marginal VAT In Practice

An illustrative example comparing standard and marginal VAT treatment on the same device

📄 Standard VAT

Sale Price€300.00
VAT Rate20%
VAT Charged OnFull €300.00
VAT Payable€60.00

% Marginal VAT

Purchase Cost€220.00
Sale Price€300.00
Taxable Margin€80.00
VAT Payable (on margin)€16.00

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.

Eligibility

Is Your Order Eligible for Marginal VAT?

A quick guide to what typically qualifies under the margin scheme

Typically Eligible

  • Used, refurbished or graded devices purchased without VAT being charged to us originally
  • Devices clearly identified and labelled as Marginal VAT on our stock list
  • Stock supplied with a compliant margin scheme invoice
  • Buyers not seeking to reclaim VAT on the purchase

Not Eligible

  • Brand new, sealed devices supplied under standard VAT
  • Buyers who require a full VAT breakdown to reclaim input VAT
  • Stock not specifically marked as Marginal VAT on the invoice
  • Orders mixing standard and margin stock without separate invoicing
Marginal VAT FAQs

Marginal VAT FAQs

Key answers to help trade buyers understand and purchase Marginal VAT stock confidently

What is the VAT margin scheme?+

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.

Which devices are usually sold under Marginal VAT?+

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.

Can I reclaim VAT on a Marginal VAT purchase?+

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.

How do I know which stock is Marginal VAT?+

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.

Is Marginal VAT stock compliant for resale across the EU?+

Yes, our marginal stock is documented in line with EU margin scheme requirements, supporting compliant resale across European trade markets.

Can I mix standard VAT and Marginal VAT items in one order?+

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.

Does Marginal VAT reduce my purchase price?+

It reduces the effective VAT charged on eligible stock, which often improves your overall cost position and resale competitiveness compared with standard VAT stock.

Who can I speak to about Marginal VAT sourcing?+

Your dedicated trade account manager can confirm current Marginal VAT availability, pricing and documentation for any order you're planning.

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Ready To Buy?

Access Marginal VAT Stock Lists Today

Apply for a trade account to view live Marginal VAT eligible stock, transparent pricing and compliant documentation for every order.