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Normal VAT product
VAT is charged under the normal VAT rules and can be shown separately on the invoice. A business customer may be able to deduct that VAT if the normal deduction requirements are met.
VAT & Home Copy Fee
Why tax can look different on refurbished devices.
Used electronics can be sold under different VAT treatments. This page explains normal VAT, the Dutch margin scheme and the private-copy levy in plain language.
VAT treatment
Two common ways a used device can be invoiced.
Margin-scheme product
For qualifying used goods, VAT is calculated on the seller’s margin. VAT is not shown separately on a margin-scheme invoice, so the buyer cannot deduct a separately stated VAT amount.
The tax treatment should be shown for the specific product or invoice. Do not assume every refurbished device is a normal-VAT product or every refurbished device is a margin-scheme product.
For businesses
Check the invoice treatment before you buy.
If reclaimable VAT matters to your organisation, confirm whether the product is sold under normal VAT rules or the margin scheme before placing the order.
Larger Dutch B2B orders
Different VAT rules can apply.
For certain domestic B2B supplies of mobile phones, laptops or tablets of €10,000 or more excluding VAT per product type and delivery, Dutch VAT reverse-charge rules may apply. Contact us for larger business orders.
Private-copy levy
What is the Dutch Home Copy Fee?
The Dutch private-copy levy compensates rightsholders for lawful private copying on devices with storage capacity. It is normally built into the selling price rather than collected from you separately by Stichting de Thuiskopie.
| Device | Regular 2026 tariff | Refurbished 2026 tariff |
|---|---|---|
| Smartphone / phone with MP3 player | €5.70 | €3.42 |
| PC / laptop / notebook | €2.80 | €1.68 |
| Tablet | €2.80 | €1.68 |
| Wearable with storage | €0.40 | €0.24 |
These are Stichting de Thuiskopie tariffs effective from 1 January 2026. Refurbished devices currently use a tariff 40% lower than the regular tariff for the listed categories.
Professional use
Some organisations can qualify for exemption.
Stichting de Thuiskopie states that businesses and organisations that do not trade in the relevant devices but purchase them for professional use may qualify for an exemption by registering as a Professional User.
Need invoice clarity?
For a larger business order, ask us about the tax treatment of the specific devices before purchase.