Ruling: Application of the VAT-margin procedure

You run a sole proprietorship under the name (…) with its registered office (…).

As part of your business activity, you buy and sell second-hand goods from natural persons who do not conduct business activity in the territory of the Republic of Poland and European Union countries, as well as outside it.

You resell the goods you purchased in Poland under the VAT-margin procedure.

Clarifying and supplementing the facts

You are not an active VAT payer.

You do not have the knowledge and the ability to verify how natural persons document the sale to you.

You keep records that include the date of purchase, purchase amount, name of the goods, place of purchase.

Shopping takes place at stock exchanges, bazaars, flumarks in Poland and the European Union.

You are not an importer of second-hand goods and therefore you do not have customs documents.

The goods purchased by you in the territory of the European Union are transported to the country immediately after purchase. You do not have a warehouse in the territory of a European Union country.

Question

Can the VAT-margin procedure be used for the sale of used movables purchased from natural persons who do not run a business and do not issue sales documents at flea markets, stock exchanges or garage sales documented with internal documents that do not contain the seller’s data?

Source: lex.pl

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