The scheme does not make VAT disappear. It changes the taxable base and the way the invoice is presented.
EU Marginal VAT stock
Make the margin
work harder.
Eligible second-hand technology deserves the correct commercial route. We supply margin-scheme stock from Spain with clear invoices, declared grades and documentation built for professional buyers.
Spain-issued EU VAT frameworkEU second-hand goods scheme
The right stock. The right invoice route.
Margin-led supply with clear documents for professional buyers.
SpainEuropean UnionVIES
Commercial clarity
A tax route that changes the resale maths.
The value is not a discount hidden inside an offer. It comes from applying the correct VAT treatment to eligible second-hand stock and documenting that treatment clearly.
More useful resale maths
A lower VAT component can preserve more room between acquisition cost and the buyer’s resale position.
No separately deductible VAT
The VAT amount is included within the total price and is not shown as input VAT for the buyer to reclaim.
Eligibility comes first
The stock history and transaction conditions decide whether the scheme can be used. It is never a label added for convenience.
Interactive VAT comparison
See the tax component inside the same selling price.
Enter a VAT-inclusive purchase cost and planned VAT-inclusive selling price. The comparison shows how the VAT component differs when the same gross selling price is viewed under three routes.
This tool is educational. Eligibility, place of supply and supporting records determine the invoice route.Illustrative VAT difference€867.77Standard VAT component minus margin-scheme VAT component
Eligible product lines
Secondary-market technology with genuine resale depth.
These are the four product families we regularly source and supply through eligible margin-scheme lots. Availability and tax status are declared stock by stock.
Mobile phones
Current and established Apple, Samsung, Google and Android resale lines.
View product line
Tablets
iPad and Android tablet lots prepared for trade buyers and professional deployment.
View product line
Smart watches
Pre-owned Apple Watch and connected wearables with declared grades and routes.
View product line
Laptops
MacBook and Windows laptop stock selected for dependable secondary-market resale.
View product line
Marginal VAT stock signal
Know when the right invoice route meets the right stock.
Receive new Marginal VAT stock lists, selected wholesale offers and practical European trade updates in one concise business email.
Fresh listsWhen eligible stock landsDeclared routesBefore you request the lotBuyer focusedNo consumer promotions
Stock intelligence for professional buyersPut eligible opportunity in your inbox.
Barcelona · Spain · European UnionEuropean foundation
Issued in Spain. Understood across the European Union.
B2B Mobiles Europe is the trading name of DISTRIBUCION DE CLASE MUNDIAL, S.L. We operate Marginal VAT directly under EU Council Directive 2006/112/EC Articles 312 to 325. EU VAT ESB56672850 is issued by Spain's AEAT and is fully verifiable through VIES.
- Legal entity
- DISTRIBUCION DE CLASE MUNDIAL, S.L.
- EU VAT
- ESB56672850
- EU framework
- EU Council Directive 2006/112/EC, Articles 312 to 325
- Spanish authority
- AEAT · REBU second-hand goods special scheme
Independent verificationCheck ESB56672850 through VIES
Ask before you commit
Bring the VAT question into the stock conversation early.
If you are assessing an eligible batch, your market or the documentation route, share the commercial context. Our team can answer against the actual stock and destination rather than a general assumption.
Stock specificAsk against an actual requirement
EU registeredSpanish VAT and VIES-verifiable
Document ledClarify the route before invoicing
Direct to the B2B Mobiles Europe teamMarginal VAT Enquiry from [Company Name] — B2B Mobiles Europe Website
Paperwork with a purpose
The invoice should explain the transaction before your accountant has to ask.
Clear paperwork protects the commercial value of the stock. We keep the tax route, goods and order references connected from offer to delivery.
Correct scheme wording
The invoice identifies the applicable second-hand goods margin scheme rather than showing VAT as a separately deductible amount.
Traceable stock detail
Models, quantities, grades and commercial references stay connected to the order documentation.
Declared VAT route
Margin, standard VAT and eligible intra-EU supplies are distinguished before the order is finalised.
Records that support review
Commercial paperwork is prepared so the transaction can be understood by the buyer and their accountant.
Official references used for this guide
Cross-border VAT routes
Marginal VAT and intra-Community VAT are not interchangeable.
Both matter in European wholesale, but they answer different questions. The stock, buyer, destination and evidence decide which route belongs on the invoice.
VAT stays inside the eligible profit margin.
The special scheme applies to qualifying second-hand stock. VAT is not itemised separately for deduction by the buyer.
- Eligible acquisition route
- Scheme wording on invoice
- No separate input VAT claim
A different route for eligible cross-border B2B goods.
When standard goods are dispatched to a VAT-registered business in another EU country, the seller may not charge VAT if the conditions are met.
- Valid customer EU VAT number
- Evidence of dispatch to another Member State
- Buyer accounts for acquisition VAT locally
Destination and import rules take over.
Exports may leave the EU without EU VAT, while the buyer remains responsible for local import taxes, customs and documentation.
- Commercial export evidence
- Destination requirements
- Agreed delivery terms
Markets we understand
Built in Europe. Useful far beyond it.
European traders value a familiar EU invoice route. Buyers in Africa and the Middle East value the same transparency when sourcing dependable Grade B and Grade C technology from a Spain-registered supplier.
Spain
France
Germany
Italy
Portugal
Netherlands
Belgium
Ireland
Poland
Czechia
Austria
Denmark
Sweden
Finland
Romania
GreeceSpainFranceGermanyItalyPortugalNetherlandsBelgiumIrelandPolandCzechiaAustriaDenmarkSwedenFinlandRomaniaGreeceHome marketEuropean Union
High-demand export gradesGrade B and Grade C
Beyond EuropeAfrica and Middle East
Commercial languageClear stock and invoice routes
From offer to invoice
Compliance belongs inside the sale, not added after it.
Our commercial process identifies the VAT route early so the buyer can assess the true landed and resale position before committing to stock.
Stock route identified
We confirm whether the offered lot is margin stock, standard VAT stock or another declared route.
Buyer details checked
Company, delivery country and VAT information are reviewed before invoicing.
Invoice prepared correctly
The order paperwork follows the tax route attached to the stock and transaction.
Goods and documents travel together
The buyer receives the commercial documents required for their records alongside tracked delivery.
Ready to buy
Ask for stock with the VAT route already declared.
Tell us the brands, models, grades, quantities and destination your business needs. We will match the request to suitable current stock.
Marginal VAT questions
Straight answers for buyers and their accountants.
The margin scheme is valuable when it is understood correctly. These answers separate commercial benefit from assumptions that can cause problems later.
Ask our commercial teamIt is a special VAT scheme for eligible second-hand goods. A reseller calculates VAT on the profit margin rather than applying normal VAT to the full value of the goods. Eligibility depends on how the stock was acquired and the transaction route.
Marginal VAT stock · EU trade updates