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.