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An individual has requested clarification regarding VAT liability, formal obligations, and the applicable regime for selling second-hand clothing to private individuals within the EU. The DGT clarifies that the special scheme for second-hand goods may be applied provided the acquisition requirements are met, and that the equivalence surcharge cannot be used.
Question raised 1. Liability for Value Added Tax on said sales.
The consultant is a businessperson or professional and their clothing sales are supplies of goods subject to VAT. They cannot apply the equivalence surcharge because second-hand goods are excluded from this regime. They may opt for the special regime for used goods if they acquire the clothing from non-businesspersons or from other resellers under said regime, provided that they have not transformed or renovated the goods. In intra-Community distance sales, if the used goods regime is applied, they will be taxed at the place of origin; otherwise, the general regime will apply.
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