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Page 3382 of 3739  |  Lot 3415  |  Auction April 2024
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in the auction of April 2024

3415 BTW LOT

2016 Promontory

USA | Promontory

Appellation :
USA
Size:
Bottle
Amount:
3
Packaging:
Owc-3
Estimate:

€ 1550 - € 2000

Result:

This lot has not been sold.

 
VAT must be paid on a lot subject to VAT on the hammer price and separately on the buyer's commission. The VAT is a percentage that differs per Member State in the EU. In Belgium it is 21%.
 

Shipments within the EU are subject to tax.

  • Business buyers can reclaim the payment of VAT in Belgium and for shipments to destinations outside Belgium there is a deferral (reverse charge) of payment.
  • Private buyers pay the VAT of the destination country.

Lots subject to VAT are completely free of VAT for shipments outside the EU / to a bonded warehouse, if Sylvie's receives the legitimate proof of export.

Example

If the buyer's commission ex VAT is 19% over the hammer price, and the VAT would be 21%,  the calculation is as follows:

At a hammer price of €100.00, you pay 100*1.21 + (19%*100)*1.21 buyer's commission. Together that makes  €121.00 + €22.99 = €143.99

 

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