Large auction offer with comprehensive section German issues.
Short Terms and Conditions
The provision of 18% and a lot fee of EUR 1.50 per lot is levied on the knockdown price. Value added tax of 19% is levied on the provision and fees (brokerage service), rather than on the knockdown price. On lots originating from dealers and foreign sellers and which are marked (*H*) after the lot description, VAT of 7% must be added to the knockdown price. For buyers from EU countries, VAT is levied according to the Directives in force since 01/01/1993 in the EU internal market of the VAT internal market legislation. According to exceptions in the EC legislation, VAT does not apply to purchases from abroad which we send directly to non-EU countries. For dealers, a VAT registration number qualifying for VAT exemption must be communicated on submission of a bid. It is not possible to amend the invoice afterwards!