4. Taxation

4. Taxation

4.1 In principle, statutory VAT shall only be payable on the buyer’s premium, the contribution to the resale royalty right, shipping and shipping insurance costs because the purchase price according to Clause 4.1 is subject to differential taxation for buyers residing in the EU. Differential taxation is a special form of taxation which is prescribed for the trading of second-hand items where it is not possible to deduct input tax. Thus statutory VAT is not stated.

4.2 By derogation from Clause 4.1, purchasers may request that an invoice is issued subject to standard taxation when purchasing second-hand items. A precondition for this is that the purchaser is entitled to deduct input tax.

4.3 If an item is labeled “RB” in the Online Shop, statutory VAT shall also be payable on the purchase price (a case of so-called “standard taxation”).

For entrepreneurs may apply that the statutory VAT on the purchase price omits in the following cases:

  • From a tax perspective, all countries outside of the EU are considered third-party countries; in this case, no VAT shall be applicable. Where applicable, buyers from third-party countries must then pay customs duties and taxes on the supplied goods on-site. There are also exceptions in this regard. Among others, the Canary Islands are considered to be a third-party country known as the EU Special Zone.
  • For business persons who have purchased from Auctionata for commercial purposes, the VAT exemption shall likewise apply to deliveries within the EU if the buyer can document by means of his VAT ID No. that he will pay the VAT for the purchase of the item in his home country.