In the sale and purchase of used vehicles, one of the most important decisions for a dealership is determining how each transaction should be invoiced: with VAT itemised under the general scheme, or by applying the Special Scheme for Used Goods (REBU)?

The choice has not only tax implications for the dealership, but also for the final price, commercial competitiveness and clarity for the buyer, whether private individual or company.

Differences between an invoice with VAT and one with REBU

Invoice with VAT (general scheme)

This type of invoice is used when the dealership buys a car from a company that has charged VAT on the sale. In these cases, the dealership can deduct the input VAT and must apply the corresponding VAT when selling it. The final invoice includes the price excluding VAT and the VAT itemised, which is usually 21%.

Invoice with REBU (Special Scheme for Used Goods)

This applies when the dealership acquires the car from a private individual or an entity that cannot deduct VAT. Under this scheme, VAT is calculated only on the profit margin and is not itemised on the invoice. It must include a legal reference indicating that it is a REBU transaction.

When to use an invoice with VAT

• When the car is bought from a company that has issued an invoice with itemised VAT.

• In international or intra-Community transactions where VAT is deductible.

• When the buyer is a company or self-employed person who needs to deduct VAT.

• If the dealership wants to offer a transparent transaction for professional buyers.

Invoicing with VAT allows the buyer to deduct it if they are a professional, which can make the final "net" price more attractive for this profile.

When to use an invoice with REBU

• When the vehicle is acquired from a private individual or a professional who has not itemised VAT.

• In sales aimed at private customers, where VAT is not a relevant factor.

• To optimise the selling price: as tax is applied only to the margin, the final price can be more competitive.

• When you want to avoid showing VAT on the invoice so as not to create confusion or deduction claims.

REBU is especially advantageous for dealerships that work with private individuals, as it allows the tax burden on the transaction to be reduced.

How it affects the final price depending on the type of invoice

Let's look at a simple example:

• Purchase price of the car: 10,000 €

• Final selling price: 13,000 €

With REBU: VAT is applied to the margin (3,000 €), and is included in the price. The customer pays 13,000 € and cannot deduct VAT. The dealership is taxed only on the margin.

With itemised VAT: If the margin is 3,000 € and 21% VAT is applied, the final price to the customer will be 13,000 € + 21% of 13,000 = 15,730 €. For the professional customer, that VAT is deductible. For a private individual, it is not.

This shows that choosing the correct scheme can make a big difference to the final price or profitability.

Tax and documentary obligations according to the type of invoice

Under the general scheme:

• Keep the purchase invoice with itemised VAT.

• Issue an invoice with itemised VAT to the customer.

• Pay the VAT in the quarterly returns.

• Inform the professional customer about the possibility of deduction.

Under REBU:

• Keep the receipt or proof of purchase if the seller is a private individual.

• Maintain a register of REBU transactions.

• Issue an invoice without itemising VAT, with the wording "Transaction covered by the Special Scheme for Used Goods. VAT included."

• Do not allow the buyer to deduct VAT.

Best practices for dealerships

• Classify each transaction from the outset: check the vehicle's origin and the buyer profile.

• Use invoice templates adapted to each scheme.

• Train your sales and administration team so they can advise the customer correctly.

• Keep an organised document archive: purchase invoices, receipts, contracts.

• Do not mix REBU transactions with the general scheme without differentiation.

How Dealcar helps issue the correct invoice

Dealcar is designed to help dealerships avoid mistakes and save time in day-to-day management:

• It allows each transaction to be classified as REBU or general VAT from the moment of purchase.

• It generates automatic invoices tailored to each scheme, with the corresponding legal wording.

• It associates each invoice with its vehicle and customer.

• It makes margin control and tax tracking easier.

• It helps maintain a complete history for audits or inspections.

With Dealcar, the dealership avoids common mistakes, saves administrative time and ensures legal compliance on every sale.

Conclusion

Knowing when to use an invoice with VAT or REBU is not just a tax matter: it directly affects the dealership's competitiveness, the profitability of the transaction and customer satisfaction. Making the right decision requires a good understanding of the vehicle's origin, the buyer profile and the implications of each scheme.

Relying on tools like Dealcar makes it possible to automate this process, avoid mistakes and focus on what matters: selling with confidence and professionalism.

FAQs

When can I apply REBU in a sale? When the car was acquired from a private individual or an entity that did not charge VAT. You cannot use it if you bought the car from a company that invoiced you with VAT.

Can I deduct VAT if the invoice is REBU? No. Under REBU, VAT is included in the price, but it is not deductible or shown on the invoice.

What if I sell to a company, should I avoid REBU? It depends. If the company wants to deduct VAT, REBU is not the most suitable. In that case, it is better to apply the general scheme.

What happens if I invoice incorrectly, using REBU when I should have applied VAT? You could face an inspection and penalties. In addition, you could have problems with the buyer if it is a company.

Does Dealcar help me avoid these mistakes? Yes. It identifies the type of transaction, generates the correct invoice and keeps the full history of each sale.