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.

Add Coin

Join NGC for free to add coins, track your collection and participate in the NGC Registry. Learn more >

Join NGC

Already a member? Sign In