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Posted Thu, 23 Nov 2023 15:10:32 GMT by
If I am not VAT registered. In 2 different scenarios SCENARIO 1 - If I am importing second-hand clothing into the UK from within the EU and pay the VAT on import SCENARIO 2 - If I am importing second-hand clothing into the UK from outside of the EU and again - pay the VAT on import I sell to UK, EU and other destinations. Will I be eligible for the global accounting VAT margin scheme?
Posted Thu, 23 Nov 2023 17:21:25 GMT by
And also - the same question with both SCENARIOS - if I become VAT registered too. Thanks.
Posted Fri, 24 Nov 2023 12:04:52 GMT by HMRC Admin 25
Hi philman88,
If you are not VAT registered then the margin scheme isn't relevant as there won't be any VAT considerations.
If you are VAT registered and import goods from within the EU and outside the EU please see the following guidance:
Check if you can use a VAT margin scheme if you import from, or export to, countries outside the UK
Thank you. 
 
Posted Tue, 28 Nov 2023 14:18:26 GMT by
Thank-you for your answer and link. But it does not explicitly mention the sale of second-hand clothing. Yet I am under the impression from other posts - the VAT margin scheme does cover these items. If the business does become VAT registered - can you confirm the VAT margin scheme is applicable or not?
Posted Wed, 29 Nov 2023 13:00:44 GMT by HMRC Admin 8
Hi,
The following link will show you what can and cannot be sold under the VAT margin scheme:
VAT margin schemes 

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