NGC GmbH VAT Collection
NGC GmbH submission fees include 19% German VAT. 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.
The following chart explains when VAT is collected:
|Submitter Location||Submitter Type||Grading Location||VAT|
|Germany||Private Customer||Munich On-site Grading||19% VAT|
|Germany||Private Customer||Shipped to US||No VAT|
|Germany||Company/Entrepreneur||Munich On-site Grading||19% VAT|
|Germany||Company/Entrepreneur||Shipped to US||19% VAT|
|Outside of Germany||Private Customer||Munich On-site Grading||19% VAT|
|Outside of Germany||Private Customer||Shipped to US||No VAT|
|Outside of Germany||Company/Entrepreneur||Munich On-site Grading||No VAT|
|Outside of Germany||Company/Entrepreneur||Shipped to US||No VAT|
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.