VATREG02400 - Basic principles of registration: margin schemes

Tour Operators� Margin Scheme

»Ê¹ÚÌåÓýapp turnover for registration purposes is the difference between the buying price and the selling price. »Ê¹ÚÌåÓýapp full value of all in-house supplies must also be taken into account. See for further details.

Margin schemes for second-hand goods, works of art, antiques and collector’s items

»Ê¹ÚÌåÓýapp turnover for registration purposes is the full selling price of the goods.