Madrid, Spain
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Madrid, Spain
Marginal VAT
Learn how the Marginal VAT scheme benefits resellers of second hand phones, tablets and tech products across Europe
What Is Marginal VAT?
The Marginal VAT scheme is a tax regulation within the European Union that applies to the sale of second-hand goods, including mobile phones, tablets, and other electronic devices. Under this scheme, VAT is only applied to the profit margin of the resale, not the full selling price. This makes it significantly more favourable for resellers, helping them to remain competitive and improve their overall margins on refurbished or used stock.
This VAT structure is designed to prevent double taxation on second-hand goods that have already had VAT paid during their original sale. It's particularly beneficial in the mobile wholesale industry, where many businesses trade in used, 14-day return, or refurbished devices. For eligible EU-based businesses, it simplifies cross-border trading and makes the resale of pre-owned tech products more profitable and sustainable.
Mobile Depot fully supports the Marginal VAT scheme across our second-hand product lines. When you purchase Marginal VAT-eligible stock from us, it is clearly labelled and invoiced accordingly. This helps your business stay compliant, streamline accounting, and maintain healthy profit margins, especially when buying in bulk for resale within the EU.
Yes It Works for Tech Stock!
The Marginal VAT scheme applies to a wide range of used and refurbished tech products sold within the EU.
Used and refurbished devices fall under Marginal VAT rules.
Second-hand tablets are fully eligible under the scheme.
Pre-owned laptops qualify when sourced from VAT-exempt sellers.
Returned or second hand smartwatches can also apply.
Making Marginal VAT Work for You
Many resellers hesitate with VAT heavy purchases that limit profit. The Marginal VAT scheme offers a practical solution, especially in the mobile device trade. By only taxing the profit margin, your resale pricing becomes more competitive, and your returns stronger.
We support you with clear documentation, accurate stock labelling, and expert support when buying Marginal VAT goods. Whether you're a high volume buyer or testing refurbished lots for the first time, Mobile Depot makes the process easy and risk ree.
Our team stays up to date on VAT regulations and can help you identify the most profitable stock. If you're not sure whether Marginal VAT stock suits your model, just ask & we’ll guide you through options that match your business goals.
Marginal VAT keeps your resale prices attractive without compromising your margin on second-hand devices.
Proper invoicing ensures you're compliant with EU tax rules while reducing accounting complexity.
Who Can Benefit from It
The Marginal VAT scheme is ideal for EU-based resellers, refurbishers, and traders dealing in used or refurbished tech. If you're buying stock for resale, whether through online marketplaces, physical stores or export, you can reduce your VAT liability significantly. This makes your pricing more competitive and your margins more attractive, especially in high volume trades.
Businesses that purchase from non-VAT registered sellers or from suppliers like Mobile Depot, who correctly apply the Marginal VAT rules, can operate within full compliance while enjoying tax advantages. It's particularly useful for those dealing in second-hand mobile phones, tablets and laptops where frequent transactions and tight margins are common.
Resellers Europe
Perfect for EU traders in second hand stock.
Bulk Buyers
Maximise margin when sourcing refurbished goods.
Why Buy Marginal VAT Stock from Us
At Mobile Depot, we process and label Marginal VAT stock with full accuracy and transparency. Every eligible item is clearly marked, and all invoices are issued in full compliance with European tax regulations. Our clients trust us because we not only understand the scheme, we help them use it to their advantage. Whether you’re buying refurbished iPhones, returned Samsung tablets, or bulk laptop stock, we ensure you're getting properly handled goods that fit within the scheme’s guidelines.
We’ve built long-term relationships with EU resellers and traders by consistently delivering stock that’s clean, tested, and correctly invoiced. With our daily stock updates and account-managed support, sourcing Marginal VAT inventory becomes easier, faster, and more profitable. Our team can advise you on eligible product types and help streamline your stock planning. It’s just one more reason Mobile Depot is a preferred wholesale supplier for businesses buying under the Marginal VAT scheme.
Mobile Depot is one of Europe’s leading mobile and gadget wholesalers, supplying bulk mobile phones, tablets, smartwatches and accessories.
With 25+ years of experience, competitive pricing and Marginal VAT invoicing, we are the trusted choice for resellers, retailers and distributors across Europe and beyond.
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