When second-hand goods are purchased from a non VAT registered user by a VAT registered user, purely for the purpose of resale, the VAT registered user can include the VAT on the profit margin. That is VAT can be accounted to the difference between the purchase price and selling price. More information on this rule is yet to be received.
Types of goods:
- Second hand goods
- Antiques (50+yrs old)
- Collectors item
Other specific conditions apply with respect to administration and bookkeeping.
We, at msi Alnoman and Ravi, are qualified to assist you through every step for your business. Our thorough knowledge in this field is ideal to guide your business, minimizing risk, to benefit your business.
Stay posted to know more about other VAT rules.To find more information on VAT you can visit the following:–
- Ministry of Finance
- Introduction to VAT
- Understanding VAT
- What do we need to when VAT comes into effect?
- Special VAT rules
- Reverse Charge Mechanism
- Categories of VAT
- Administration of VAT -FTA
- Time of supply
- What is supply
- FTA
- Penalties
- Challenge The FTA decision
- Filing Tax Return
- Registration
- Tax Audit
- VAT Grouping
- Zero- rating Transport Services
Mohammad Hareb
5 years agoHello,
Two questions:
1) Does Profit Margin Scheme apply ONLY to the listed items or can it be used in any transaction between non registered (for VAT) entity and registered (for VAT) entity.
2) If I would like a one-on-one VAT query resolution session with your advisers (for corporate queries), how do you charge per session?
-Mohammad Hareb Shaikh
msi1
5 years agoHi Mohammed Hareb,
Yes, the profit margin scheme is only applicable to listed items, however, the ones listed here are very generic.
We do not normally take an engagement for a one to one session. We take our time to first understand your business and transactions to give you an appropriate consultancy for a few months or a year. Do not hesitate to get in touch with us for any other queries.
Rejin
4 years agoCan we consider sale of second hand mobile under profit Margin ?
msi1
4 years agoDear Rejin,
Sale of mobile can be considered under profit margin scheme, as long as it meets the conditions mentioned in the article.
Hope this was helpful.