NGC UK VAT Collection

NGC UK submission fees include 20% UK Value Added Tax (VAT)1. If a submitter is not required to pay VAT, the submitter will be billed by NGC UK for the net fees, excluding VAT.

Example. The published grading fee for the Express tier is £80 pounds (including VAT). If a customer is not required to pay VAT, they will be billed £66.67 by NGC UK.

The following chart explains when VAT is collected:

Submitter Location Submitter Type Grading Location VAT
United Kingdom Private individual London On-site Grading 20% VAT
United Kingdom Private individual Munich On-site Grading 19% VAT1
United Kingdom Private individual Maastricht On-site Grading 21% VAT1
United Kingdom Private individual Shipped to US No VAT
United Kingdom Business London On-site Grading 20% VAT
United Kingdom Business Munich On-site Grading Reverse Charge2
United Kingdom Business Maastricht On-site Grading Reverse Charge2
United Kingdom Business Shipped to US Reverse Charge2
Other European Union Countries Private individual London On-site Grading 20% VAT
Other European Union Countries Private individual Munich On-site Grading 19% VAT1
Other European Union Countries Private individual Maastricht On-site Grading 21% VAT1
Other European Union Countries Private individual Shipped to US No VAT
Other European Union Countries Business London On-site Grading Reverse Charge2
Other European Union Countries Business Munich On-site Grading Reverse Charge2
Other European Union Countries Business Maastricht On-site Grading Reverse Charge2
Other European Union Countries Business Shipped to US Reverse Charge2
Outside of the European Union Private individual London On-site Grading 20% VAT
Outside of the European Union Private individual Munich On-site Grading 19% VAT1
Outside of the European Union Private individual Maastricht On-site Grading 21% VAT1
Outside of the European Union Private individual Shipped to US No VAT
Outside of the European Union Business London On-site Grading No VAT
Outside of the European Union Business Munich On-site Grading No VAT
Outside of the European Union Business Maastricht On-site Grading No VAT
Outside of the European Union Business Shipped to US No VAT

1NGC UK submission fees include 19% German VAT for Munich On-site Grading submissions or 21% Dutch VAT for Maastricht On-site Grading submissions, as applicable.

2 You must supply NGC UK with your VAT ID Number to be eligible for Reverse Charge VAT. If you do so, you will not be charged VAT by NGC UK in the “Reverse Charge” scenarios listed above.

A business will be required to provide NGC UK with their VAT ID Number.