Businesses are required to pay VAT on their sales. As an auctioneer, we do not own the bottles on our website and our sale is registered as the auction fees that apply to the bottle sale price. Due to this, no VAT will be applied to the hammer price of your whisky, but instead to our commission and fees. **
UK and UK+VAT Lots
The VAT rate for UK lots is 20%. Please note, this VAT is only payable when your items remain in the country of purchase. For example:
Auction fees that apply to UK lots are VAT applicable when:
- The bottles are shipped to a UK address.
- The bottles are stored in our UK warehouse.
- The bottles are relisted into a future auction.
If your shipping address is outside of the UK, no VAT will be applied at checkout. (Local customs fees and import costs will apply for international shipments, so please be aware of these prior to purchase).
If shipping stored orders outside of the UK, the VAT is reclaimable but ONLY if the bottles are delivered to you within 3 months from the date of purchase. Please contact our Client Services team for more information on this.
**The only exception to the above is with our UK+VAT lots, which are bottles being sold by a UK business. As the final hammer price will be their sale, we must also charge 20% VAT on the hammer price, as well as the 20% VAT on our auction fees. Please note, these charges are only applicable when the bottle remains within the UK, as per the above list. Should your UK+VAT items be shipped outside of the UK directly from checkout, the 20% VAT on the hammer price and the 20% on our fees will not apply. UK+VAT lots are also eligible for a VAT return under the same rules as previously noted.
EU Lots
The VAT rate for EU lots is 21%, which is in line with the local tax rate in the Netherlands. Please note, this VAT is only payable when your items remain within the EU. For example:
Auction fees that apply to EU lots are VAT applicable when:
- The bottles are shipped to an EU address.
- The bottles are stored in our EU warehouse.
- The bottles are relisted into a future auction.
If your shipping address is outside of the EU, no VAT will be applied at checkout. (Local customs fees and import costs will apply for non-EU shipments, so please be aware of these prior to purchase).
If shipping stored orders outside of the EU, the VAT is reclaimable but ONLY if the bottles are delivered to you within 3 months from the date of purchase. Please contact our Client Services team for more information on this.