Adevărul despre TVA la mașinile second-hand

The special VAT margin scheme for used cars allows dealers to apply VAT only on the profit margin. Misapplication can lead to tax adjustments and penalties. Recent tax audits have focused on additional costs like auction fees and transport services from other EU countries. VAT can only be deducted if the car is purchased from specific sellers under the margin scheme. Additional services must be included in the acquisition cost, affecting the profit margin calculation. Dealers must not separately show VAT on invoices, indicating the transaction is under the special scheme. This distinction is crucial for compliance and financial implications for car dealers.