注意事項
This lot will be sold under the Alpha scheme.
If you are an EU Purchaser, there is effectively no change:
VAT is charged at 20% on the buyer's premium ONLY on a VAT inclusive basis. VAT is accounted for under the auctioneer's margin scheme.
If you are a non-EU Purchaser:
VAT, at 20%, will be payable on both the hammer price and the buyer's premium.
VAT on the hammer will be refunded upon receipt of export documentation by the VAT department.
Non-EU trading businesses can receive a further VAT refund on the buyer's premium directly from HM Revenue and Customs.
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