NGC UK VAT Collection

NGC UK submission fees include 20% UK Value Added Tax (VAT). 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 United Kingdom 20% VAT
United Kingdom Private individual Shipped to US No VAT
United Kingdom Business United Kingdom 20% VAT
United Kingdom Business Shipped to US Reverse Charge1
Other European Union Countries Private individual United Kingdom 20% VAT
Other European Union Countries Private individual Shipped to US No VAT
Other European Union Countries Business United Kingdom Reverse Charge1
Other European Union Countries Business Shipped to US Reverse Charge1
Outside of the European Union Private individual United Kingdom 20% VAT
Outside of the European Union Private individual Shipped to US No VAT
Outside of the European Union Business United Kingdom No VAT
Outside of the European Union Business Shipped to US No VAT

1 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.

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