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Guides for the trade
Practical reference material for dismantling yards — permits, certificates, VAT on used parts, and the paperwork the rules actually ask for. Written for the country the rules apply in.
Compliance & permits
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The VAT margin scheme on used parts: when it applies and what the invoice must say
Where the part came from decides whether you may use the margin scheme — not what it is. The four eligible sources, how the margin is computed, and the exact phrase Article 226 requires on the invoice.
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Depollution under Annex I: what every EU dismantler must remove, whatever the country
Directive 2000/53/EC sets a floor that applies in every member state. What Annex I actually requires you to strip before dismantling, and where national rules add to it.
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The new EU ELV Regulation: what changes for dismantlers
Regulation (EU) 2026/1738 replaces the End-of-Life Vehicles Directive. What it changes for an authorised treatment facility, and what it does not.
Software that keeps this paperwork for you
ELVPro generates the records these rules ask for out of the work you already do.