Payment Fees and the Used Goods Margin Scheme

• The Danish Tax Council (SKM2026.445.SR) ruled that payment processing fees paid to card/MobilePay acquirers do not reduce the “sales price” for purposes of calculating the margin under the VAT margin scheme for used goods.
• For used-goods dealers using the margin scheme, “purchase price” and “sales price” are interpreted as the full consideration paid to the supplier and the full consideration received from the customer, respectively.
• The Council relied on the VAT Directive’s definitions and EU case law, noting that cost elements paid to third parties are not part of the purchase price for margin-scheme calculations.
• Result: the margin (and VAT base) is not reduced by acquirer/payment fees incurred on customer payments.

Source: info.skat.dk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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