I’m hoping someone here can help, because I’ve been stuck in limbo for weeks.
About a month ago I received a notification from BrickLink stating that my sales
had exceeded the EUR 10,000 distance-selling threshold for 2025 and that I was
required to register for OSS or register in individual EU member states in order
to continue selling.
However, I operate under the Dutch margin scheme, and according to the Dutch
tax authority , margin-scheme sales do not count toward the EU distance-selling
threshold. Under this scheme I pay Dutch VAT on my profit margin only, and VAT
is not shown separately on invoices. Because of this, I should not need and can
not apply for OSS registration.
I contacted BrickLink Support immediately to explain the situation, but it has
now been three weeks with no reply, and my store has since today been blocked
to other EU countries.
Has anyone dealt with this before?
Kind regards,
Merijn van Herpt
If you sell items outside the margin scheme (e.g., new goods), those do count
toward the threshold and may trigger OSS obligations. You sell new goods so they
cannot be in margin scheme.
Bricklink does not support margin schemes. They are going to block 35 countries
because they don´t have the (tax)resources. I honestly think they don´t care
about spending their time in European exceptions.
The year is almost over, close it until the 1st of January ( for eu ) and your
counter starts at zero again
The year is almost over, close it until the 1st of January ( for eu ) and your
counter starts at zero again
Well, it turns out that doesn't work like that. They've explained in
the webinar that they're doing this not based on calendar years but based
on what they called "one year rolling" - meaning that only once previous
sales have moved out of the 365 day window, you'll have space for new ones.
Getting unblocked once you are is another story though, they didn't explain
this part. Just like they never explained what to do with margin sellers because
no resources/competence/f's given - excuse my French.
Note btw that this means that BL's rules are a little stricter than the legal
boundaries: If you have a very good last quarter in year 1, and then a very good
first quarter in year 2, this can theoretically make you pass the "one year
rolling" limit, while you may still be under the limit for both of your fiscal
years. But since Bricklink cannot know when your business's fiscal years
begin and end, they have to count it like this to be sure.
I truly thought the rules have changed from rolling calendar to a yearly check.
No.
And what about selling new stuff in margin scheme?
You can't, it's a legal definition, margin scheme is for Used items,
see for Belgium:
"Le régime d’imposition de la marge est applicable aux biens d’occasion,
aux objets d’art, de collection ou d’antiquité. La base d’imposition est constituée
par la marge bénéficiaire réalisée par l’assujetti-revendeur, diminuée du montant
de la TVA afférente à la marge bénéficiaire elle-même."
Netherlands, Noord-Brabant
Belgium
France, Provence-Alpes-Côte d'Azur