VAT margin on the sale of second-hand items in Poland in 2026
Conditions of the VAT-margin procedure for used items: purchase from an appropriate source, intention to resell, tax base, invoice and records.
The VAT-margin procedure allows you to tax the margin, but it cannot be applied to every used item purchased without VAT.
Conditions
The goods must meet the statutory definition of a used item and be purchased for resale or imported under the conditions specified in Art. 120 of the VAT Act.
The seller is also important. The procedure may be available, among others, when purchased from:
- a person who is not a VAT payer,
- a taxpayer benefiting from the appropriate exemption,
- a taxpayer using the margin procedure,
- a taxpayer from another EU country, if the transaction meets the statutory conditions.
A purchase from an active taxpayer does not exclude the margin by the name of the status itself. The method of taxation of a specific delivery is decisive.
How to calculate the basis
The margin is the difference between the total amount due from the buyer and the purchase amount, less the amount of tax.
With a positive margin and a basic rate of 23%, the tax included in the margin is calculated as 'gross margin × 23/123'. However, one should not assume a single rate for each work of art, collector's item or antique - the Act has separate rules for these categories.
When the margin for a single product is negative, there is no negative VAT to deduct. The special global margin method only works in cases provided for by law.
Invoice
The invoice in the procedure does not show the VAT amount separately. It should contain an appropriate note, for example "margin procedure - second-hand goods".
The buyer does not deduct VAT which is not shown in the margin invoice.
Record
The records must make it possible to determine, among other things, the purchase amount, the sales amount and the margin for the goods covered by the procedure.
There is no separate field in VAT-R to "turn on" the VAT margin for used items. The right to the procedure results from the terms of the specific delivery and documentation.
Car
A used car can only be sold under the procedure if the conditions for purchase and intention to resell are met. The mere purchase of a car from a private person does not automatically mean that every entrepreneur can later apply a margin - the nature of the purchase and the activity are also important.
VAT and PIT
The procedure applies to VAT. The form of PIT, e.g. lump sum, scale or linear, is a separate issue. PIT income cannot be automatically identified with the VAT margin.
Sources
Do you sell used items?
Oxyok provides accounting services for Polish JDGs - from PLN 49 + VAT per month.