Margin scheme

Margin scheme

VAT scheme for refurbished goods
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What you see is what you pay Our prices are always final prices. No surprises at checkout.

What is the margin scheme?

We apply the margin scheme to all refurbished iPhones we sell. This is a special VAT scheme for second-hand and refurbished goods, as stipulated in Article 28b of the 1968 Turnover Tax Act.

In short: because the iPhone has been sold previously and the VAT was paid at that time, we only pay VAT on our margin. This is the difference between our purchase price and our selling price, not on the full selling amount. This is a legal regulation designed to prevent double taxation on second-hand goods.

What does this mean for you as a buyer?

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The price you see is the price you pay Our prices are always final prices, including all taxes.
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No separate VAT amount on your invoice This is legally required under the margin scheme. We are not permitted to specify VAT on refurbished iPhones.
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VAT not deductible for business buyers Are you purchasing as a business? Please note that you cannot reclaim the VAT on a margin scheme invoice from the Tax Authorities.
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21% VAT applies to accessories and battery upgrades These will be listed on your invoice as separate items with VAT specified.

Why do we do this?

The margin scheme is intended for the trade in second-hand goods and prevents VAT from being levied twice on the same device. It keeps refurbished iPhones affordable and is fully compliant with Dutch and European VAT legislation.

For business buyers

Are you purchasing as a business via Refurbished.nu? Then you will receive a margin scheme invoice.

The invoice will state:
  • The total price of the device (without VAT specification)
  • The statement "Margin scheme, art. 28b Wet OB 1968"
  • Any accessories or battery upgrades with 21% VAT listed separately
Please note: VAT not deductible As a buyer, the VAT on the iPhone component is not deductible for you. Please discuss how to process the device in your own records with your accountant.
Unsure about your situation? For business tax-related questions, we recommend consulting your accountant or bookkeeper. You can ask us general questions about the margin scheme, and you can also find answers in our frequently asked questions.
Questions about the margin scheme? We are happy to assist you personally.
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