NGC UK VAT Collection
NGC UK generally displays its services fees both including and excluding 20% UK Value Added Tax (VAT). If a submitter is required to pay VAT to NGC UK, the submitter will be billed by NGC UK for its services fees with 20% VAT.
The following chart is provided as a guide for when VAT is collected. Final VAT eligibility is determined in accordance with current UK laws and regulations.
| Submitter Location | Submitter Type | Grading Location | VAT |
|---|---|---|---|
| United Kingdom | Private individual | United Kingdom | 20% VAT |
| United Kingdom | Private individual | Shipped to US | Outside the Scope of UK VAT |
| United Kingdom | Business | United Kingdom | 20% VAT |
| United Kingdom | Business | Shipped to US | 20% VAT |
| European Union Countries | Private individual | United Kingdom | 20% VAT |
| European Union Countries | Private individual | Shipped to US | Outside the Scope of UK VAT |
| European Union Countries | Business | United Kingdom | Outside the Scope of UK VAT* |
| European Union Countries | Business | Shipped to US | Outside the Scope of UK VAT |
| Outside of the European Union | Private individual | United Kingdom | 20% VAT |
| Outside of the European Union | Private individual | Shipped to US | Outside the Scope of UK VAT |
| Outside of the European Union | Business | United Kingdom | Outside the Scope of UK VAT* |
| Outside of the European Union | Business | Shipped to US | Outside the Scope of UK VAT |
*A Business must supply NGC UK with a valid VAT ID number prior to submitting to NGC UK or the Business will be charged UK VAT if it does not supply a valid VAT ID.
