VAT margin scheme (procedura marzy)
Second-hand goods, works of art, collectors’ items and antiques bought in without deductible VAT are taxed on the dealer’s margin under art. 120 ustawy o VAT, not on the whole price. Two things follow, and both are on the invoice: it must not show a VAT rate or amount for those goods, and it must name the scheme, as art. 106e ust. 3 requires.
The module is off by default. Turn it on under Polski - Modules - VAT margin scheme.
Marking a product
Section titled “Marking a product”Edit the product and open Product data - General. The VAT margin scheme field offers the three categories the regulation distinguishes:
| Setting | Annotation printed on the invoice |
|---|---|
| Second-hand goods | procedura marży - towary używane |
| Works of art | procedura marży - dzieła sztuki |
| Collectors’ items and antiques | procedura marży - przedmioty kolekcjonerskie i antyki |
The annotation is printed in Polish with its proper diacritics, because it is a phrase the regulation puts on a Polish invoice rather than interface text that follows the shop’s language.
What appears on the invoice
Section titled “What appears on the invoice”Every line under the scheme. The invoice carries the annotation and the VAT summary is left out entirely, because no VAT may be shown. The total due is unaffected; it is summed from the lines.
An order that mixes margin goods with ordinary taxed goods. The invoice carries the annotation and keeps its VAT summary, plus an explicit warning that the order needs splitting. The two cannot share one invoice, and hiding the VAT that belongs to the ordinary lines would hide the problem rather than show it.
No margin goods. Nothing changes.
What the module does not do
Section titled “What the module does not do”It does not compute the margin, decide whether goods qualify, or change a product’s price or tax class. Whether a given item can be sold under the scheme depends on how you acquired it, which the shop software cannot know. If you sell under the scheme, set the product’s price and tax class to match your own accounting; the module governs what the invoice says.
For developers
Section titled “For developers”The invoice payload passes through the polski/invoice/data filter while the document is still being built, never after it is issued. Add your own annotations entries there.