Free tool for phone resellers
Used Phone Resale Margin CalculatorEU Margin Scheme VAT
Enter your purchase price, resale price and the buyer's country. The calculator shows your VAT payable and net profit under the EU margin scheme — and compares it with standard VAT so you can see exactly how much the scheme saves you.
Plain-English explainer
How the EU VAT Margin Scheme Works for Used Phones
The EU VAT margin scheme (Council Directive 94/5/EC, incorporated in national law across the EU) lets businesses that resell second-hand goods pay VAT only on their profit margin — the difference between what they paid and what they charge — rather than on the full selling price. For phone resellers, this is typically the most favourable VAT treatment.
Why it matters for phone resellers
When you buy a used phone from a private individual or a seller who charges no VAT (because they operate under the margin scheme themselves), there is no input VAT for you to reclaim. Under standard VAT, you would still owe VAT on your full sale price — costing you a large share of a thin margin. The margin scheme fixes this: VAT is charged only on the mark-up, so your effective tax bill shrinks dramatically.
The formula: VAT = (resale price − purchase price) × rate ÷ (1 + rate). This is because the margin is treated as VAT-inclusive under the scheme. If your margin is zero or negative, no VAT is payable.
Who can use it: Businesses registered for VAT in any EU country can apply the margin scheme to eligible second-hand goods, including used smartphones and tablets, provided they bought those items without a deductible VAT invoice (from private sellers, other margin-scheme dealers, or in certain other circumstances). Your accountant can confirm eligibility for your specific stock.
Marginal VAT stock: When SmartChoice sells a phone under the margin scheme, it is labelled “Marginal VAT stock” in the listing. Your purchase invoice will not show a separate VAT line (it is embedded in the price). You can then resell that phone under your own national margin scheme and pay VAT only on your added mark-up. Our stock listing also includes Reverse VAT (standard intra-EU B2B) stock — check the label before you order if the VAT treatment matters for your buyers.
For a full explanation including record-keeping requirements and cross-border rules, see the Marginal VAT on Used Phones: EU Reseller Guide.
Rates last checked: 2026-10-22 against the European Commission Taxes in Europe Database (TEDB).
See live stock prices to try real numbers
Prices on SmartChoice stock are visible after free registration — browse graded used iPhones and Samsung devices with per-unit pricing across the EU.
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Related resources
More tools and guides for phone resellers across the EU.
Marginal VAT on Used Phones: EU Reseller Guide
Full guide — eligibility, record keeping, cross-border rules and worked examples.
EU Used-Phone Wholesale Price Index
Quarterly price-movement index for used iPhones in the EU B2B market.
Wholesale iPhones
Browse graded used iPhone stock — single units to bulk lots, no minimum order.
Smartphone Grading Standards Guide
What each grade means — cosmetic criteria and battery health thresholds.