NGC GmbH VAT Collection
NGC GmbH submission fees include 19% German VAT (see the note about the temporary reduction to 16% below). 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.
Note: Germany has temporarily reduced the VAT rate from 19% to 16% for services completed between July 1, 2020 and December 31, 2020.
The following chart explains when VAT is collected:
| Submitter Location | Submitter Type | Grading Location | VAT? |
|---|---|---|---|
| Germany | Private Customer | Munich On-site Grading | Yes |
| Germany | Private Customer | Shipped to US | No |
| Germany | Company/Entrepreneur | Munich On-site Grading | Yes |
| Germany | Company/Entrepreneur | Shipped to US | Yes |
| Outside of Germany | Private Customer | Munich On-site Grading | Yes |
| Outside of Germany | Private Customer | Shipped to US | No |
| Outside of Germany | Company/Entrepreneur | Munich On-site Grading | No |
| Outside of Germany | Company/Entrepreneur | Shipped to US | No |
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.
