VAT invoice margin - how to issue it correctly?


The margin VAT invoice has a specific structure, as it looks different from other sales invoices. It is used in the trade of second-hand goods, antiques, collectors' items, works of art, as well as in tourist services. According to the VAT Act, the margin is the difference between the amount due that the buyer of the service or product has to pay and the price paid by the seller when purchasing them from other suppliers (transport, food, insurance, accommodation).

Margin VAT invoice - data

The margin VAT invoice has a relatively simplified structure compared to a regular invoice, it does not have to contain the following data:

  • net unit price,
  • rebate amounts,
  • the sum of the net sales value and the tax charged on it,
  • tax rates,
  • total amounts due.

When a VAT invoice is issued, taxpayers do not have to include their margin on the document. In this document, they are required to include:

  • date of issue and subsequent number,
  • names and surnames or names of the taxpayer and buyer of goods or services and their addresses,
  • NIP numbers of the seller and the buyer,
  • the name of the goods,
  • the date of making or completing the delivery of goods or the performance of the service (if different from the date of issue),
  • unit of measure and quantity of goods sold or type of services performed.

VAT invoice margin - tax base

In the case of sales, where the tax base is the margin, invoices should contain phrases appropriate for the activity being performed. And so in the case of:

  • tourism services - the term "margin procedure for travel agents";
  • delivery of second-hand goods - the term "margin scheme - second-hand goods";
  • delivery of works of art - the phrase "margin procedure - works of art";
  • supplies of collectors and antiques - the term "margin procedure - collectors and antiques".

The system of VAT taxation in the margin system allows taxing only the real income of the taxpayer, not its turnover.