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.