NGC GmbH VAT Collection
NGC GmbH submission fees include 19% German VAT1 (see the note about the temporary reduction to 16% below). If a submitter is not required to pay VAT, the submitter will be billed by NGC GmbH for the net fees, excluding VAT.
Example: The published grading fee for the Express tier is 80 euros (including VAT). If a customer is not required to pay VAT, they will be billed 67,23 euros by NGC GmbH.
Note: Germany has temporarily reduced the VAT rate from 19% to 16% for services completed between July 1, 2020 and December 31, 2020.
The following chart explains when VAT is collected:
|Submitter Location||Submitter Type||Grading Location||VAT?|
|Germany||Private Customer||Munich On-site Grading||Yes|
|Germany||Private Customer||Maastricht On-site Grading||Yes|
|Germany||Private Customer||Shipped to US||No|
|Germany||Company/Entrepreneur||Munich On-site Grading||Yes|
|Germany||Company/Entrepreneur||Maastricht On-site Grading||Yes|
|Germany||Company/Entrepreneur||Shipped to US||Yes|
|Outside of Germany||Private Customer||Munich On-site Grading||Yes|
|Outside of Germany||Private Customer||Maastricht On-site Grading||Yes|
|Outside of Germany||Private Customer||Shipped to US||No|
|Outside of Germany||Company/Entrepreneur||Munich On-site Grading||No|
|Outside of Germany||Company/Entrepreneur||Maastricht On-site Grading||No|
|Outside of Germany||Company/Entrepreneur||Shipped to US||No|
Note: Private customers are as applicable under § 3a Abs 3 Nr 3 c USTG; companies/entrepreneurs are as applicable under § 3a Abs. 2 USTG.
A company/entrepreneur will be required to provide NGC GmbH with their VAT ID Number.
1 NGC GmbH submission fees include 21% Dutch VAT for Maastricht On-site Grading submissions, if applicable.