Business and activity taxes · France and Switzerland : separate country-labelled rules
Used-goods VAT: margin and purchase records
Used-goods resale VAT depends on the item, seller, purchase evidence and applicable period. France's margin scheme is different from Swiss margin taxation for specified objects and Swiss fictitious input-tax deduction. The transaction ledger keeps those routes separate. A missing VAT line on a purchase invoice does not, by itself, prove which treatment is available on the later sale.
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General legal information with official references and dated checks. It is not personalised advice: for a decision that commits you, have your situation checked by a qualified professional.
Julie by AlphaDeep
Who supplied the item in France?
CGI 297A has provenance and eligibility conditions. Keep purchase records without publishing the supplier's personal details.
Read the referencesYour question concerns “Used-goods VAT: margin and purchase records”. I can help organise the facts and records. Which document have you received or prepared, and is this a French or Swiss matter?
3 free questions at signup. Avoid names and sensitive information.
Which used item is resold and by whom?
Identify item and reseller status. Disposal of a business fixed asset is not automatically the same transaction category.
CGI art.297 ACGI art.297 DCGI art.297 E641.20 : Art. 24 a Imposition de la marge641.20 : Art. 28 a Déduction de l’impôt préalable fictif641.201 : Art. 48 a Objets d ’ art, antiquités et autres pièces de collectionCGI article297ABOFiP BOI-TVA-SECT-90-20-20, 14 May 2025
Which official provision helps explain this situation?
I. - 1° La base d'imposition des livraisons par un assujetti revendeur de biens d'occasion, d'œuvres d'art, d'objets de collection ou d'antiquité qui lui ont été livrés par un non redevable de la taxe sur la valeur ajoutée ou par une personne qui n'est pas autorisée à facturer la taxe sur la valeur ajoutée au titre de cette livraison est constituée de la différence entre le prix de vente et le prix d'achat.
In plain English: No. LTVA 24a concerns qualifying collectors' items; OTVA48a gives categories. It is not a universal second-hand margin scheme.
Who supplied the item in France?
CGI 297A has provenance and eligibility conditions. Keep purchase records without publishing the supplier's personal details.
Which acquisition price is supported?
Match invoice or deed, payment and identifiable item. An estimated margin does not establish provenance or qualifying purchase cost.
How will the French resale invoice be issued?
CGI 297D and297E have deduction and tax-display restrictions. A positive margin does not establish a valid invoice.
Which records are still missing from your file?
Indicate which records you have. The result identifies gaps and prepares a complete question for Julie, without requiring an account.
Fictional example · Your preparation
Point to complete: Regime and resale invoice. CGI 297D and297E have deduction and tax-display restrictions. A positive margin does not establish a valid invoice.
- Resold item and seller status
- Record available
- Purchase provenance
- Record available
- Price and supporting records
- Record available
- Regime and resale invoice
- Needs checking
- Records indicated
- 3 / 4
- How will the French resale invoice be issued?
This worksheet organises records; it does not establish admissibility, entitlement or a procedural outcome.
Does Switzerland apply margin taxation to every used good?
No. LTVA 24a concerns qualifying collectors' items; OTVA48a gives categories. It is not a universal second-hand margin scheme.
CGI art.297 ACGI art.297 DCGI art.297 E641.20 : Art. 24 a Imposition de la marge641.20 : Art. 28 a Déduction de l’impôt préalable fictif641.201 : Art. 48 a Objets d ’ art, antiquités et autres pièces de collectionCGI article297ABOFiP BOI-TVA-SECT-90-20-20, 14 May 2025
Which documents answer which questions?
| Record or information | Issue to check |
|---|---|
| Resold item and seller status | Identify item and reseller status. Disposal of a business fixed asset is not automatically the same transaction category. |
| Purchase provenance | CGI 297A has provenance and eligibility conditions. Keep purchase records without publishing the supplier's personal details. |
| Price and supporting records | Match invoice or deed, payment and identifiable item. An estimated margin does not establish provenance or qualifying purchase cost. |
| Regime and resale invoice | CGI 297D and297E have deduction and tax-display restrictions. A positive margin does not establish a valid invoice. |
CGI art.297 ACGI art.297 DCGI art.297 E641.20 : Art. 24 a Imposition de la marge641.20 : Art. 28 a Déduction de l’impôt préalable fictif641.201 : Art. 48 a Objets d ’ art, antiquités et autres pièces de collectionCGI article297ABOFiP BOI-TVA-SECT-90-20-20, 14 May 2025
How does Swiss fictitious input deduction differ?
LTVA 28a addresses qualifying identifiable movable goods acquired without openly transferred VAT and excludes24a items. Do not combine mechanisms automatically.
CGI art.297 ACGI art.297 DCGI art.297 E641.20 : Art. 24 a Imposition de la marge641.20 : Art. 28 a Déduction de l’impôt préalable fictif641.201 : Art. 48 a Objets d ’ art, antiquités et autres pièces de collectionCGI article297ABOFiP BOI-TVA-SECT-90-20-20, 14 May 2025
Does a2027 French transition end every margin regime?
No general disappearance is asserted here. Read the actual transition and transaction rather than inferring a blanket end date.
What does the resale file prepare?
It organises item, provenance, price and invoice. It calculates no guaranteed tax and selects no regime automatically.
What other questions arise in this file?
Who supplied the item in France?
CGI 297A has provenance and eligibility conditions. Keep purchase records without publishing the supplier's personal details.
CGI art.297 ACGI art.297 DCGI art.297 E641.20 : Art. 24 a Imposition de la marge641.20 : Art. 28 a Déduction de l’impôt préalable fictif641.201 : Art. 48 a Objets d ’ art, antiquités et autres pièces de collectionCGI article297ABOFiP BOI-TVA-SECT-90-20-20, 14 May 2025
How will the French resale invoice be issued?
CGI 297D and297E have deduction and tax-display restrictions. A positive margin does not establish a valid invoice.
CGI art.297 ACGI art.297 DCGI art.297 E641.20 : Art. 24 a Imposition de la marge641.20 : Art. 28 a Déduction de l’impôt préalable fictif641.201 : Art. 48 a Objets d ’ art, antiquités et autres pièces de collectionCGI article297ABOFiP BOI-TVA-SECT-90-20-20, 14 May 2025
Does Switzerland apply margin taxation to every used good?
No. LTVA 24a concerns qualifying collectors' items; OTVA48a gives categories. It is not a universal second-hand margin scheme.
CGI art.297 ACGI art.297 DCGI art.297 E641.20 : Art. 24 a Imposition de la marge641.20 : Art. 28 a Déduction de l’impôt préalable fictif641.201 : Art. 48 a Objets d ’ art, antiquités et autres pièces de collectionCGI article297ABOFiP BOI-TVA-SECT-90-20-20, 14 May 2025
Does a2027 French transition end every margin regime?
No general disappearance is asserted here. Read the actual transition and transaction rather than inferring a blanket end date.
CGI art.297 ACGI art.297 DCGI art.297 E641.20 : Art. 24 a Imposition de la marge641.20 : Art. 28 a Déduction de l’impôt préalable fictif641.201 : Art. 48 a Objets d ’ art, antiquités et autres pièces de collectionCGI article297ABOFiP BOI-TVA-SECT-90-20-20, 14 May 2025
Which official references should you consult?
- CGI art.297 ALégifrance
- CGI art.297 DLégifrance
- CGI art.297 ELégifrance
- 641.20 : Art. 24 a Imposition de la margeFedlex
- 641.20 : Art. 28 a Déduction de l’impôt préalable fictifFedlex
- 641.201 : Art. 48 a Objets d ’ art, antiquités et autres pièces de collectionFedlex
- CGI article297ASource officielle
- BOFiP BOI-TVA-SECT-90-20-20, 14 May 2025Source officielle
Texts cited last checked: 1 November 2026