VAT Margin Scheme: Selling Used Goods in Poland (2026)

The VAT margin scheme (VAT-marża) is a procedure in which you pay VAT only on the margin (the difference between the sale price and the purchase price), not on the full amount. It is ideal for trading in used goods — cars, antiques, equipment.

In this guide, I explain the rules of the VAT margin scheme for a sole proprietorship (JDG — a Polish registered business run by one individual) in Poland in 2026.

How does the VAT margin scheme work?

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Normally you pay VAT on the full sale amount. Under the VAT margin scheme, you pay VAT only on the margin:

• Margin = sale price − purchase price
• VAT = 23% on the margin (built into the price)

Example:

• You buy a used car: 20,000 zł
• You sell it: 25,000 zł
• Margin: 5,000 zł
• VAT margin: 5,000 × 23/123 = 935 zł (VAT built into the price)

Without the VAT margin scheme: 25,000 × 23% = 5,750 zł VAT. Savings: 4,815 zł.

When can you use the VAT margin scheme?

1. Used goods

• Cars, equipment, furniture, antiques
• Purchased from a private individual (not a VAT taxpayer) or from another margin-scheme trader

2. Works of art

• Paintings, sculptures, collectibles

3. Antique goods

4. Travel services (tour operators)

VAT margin records

You must keep detailed records:

• Date of purchase and sale
• Purchase price and sale price
• Margin
• VAT margin

Without records, you cannot use the VAT margin scheme.

Pitfalls

1. Purchase from a VAT taxpayer

If you buy from an active VAT taxpayer (with a VAT invoice), you cannot use the VAT margin scheme. Normal VAT applies.

2. No records

Without VAT margin records, the Tax Office (US — Urząd Skarbowy) rejects the scheme.

3. Mixing rates

You cannot mix the VAT margin scheme with normal VAT on the same goods.

FAQ

Can you use the VAT margin scheme on the lump-sum tax (ryczałt)?

VAT is a separate tax from personal income tax (PIT). You can be on the lump-sum tax (ryczałt) and still use the VAT margin scheme.

Do I need to register the VAT margin scheme separately?

Yes. In the VAT-R form, you tick the VAT margin scheme procedure.

Are used cars covered by the VAT margin scheme?

Yes, if you buy them from a private individual (not a VAT taxpayer).

Need help with the VAT margin scheme?

I run sole-proprietorship accounting with the VAT margin scheme — records, declarations, purchases from private individuals. From 49 zł + VAT per month.

Write to [email protected] or visit oxyok.com/pl.

Note: VAT margin scheme: VAT on the margin (sale price − purchase price difference). 23% rate built into the price. Records required. Covers used goods, works of art, antiques. Before making a decision, consult an accountant.