Ulrich Felzmann 7th e@uction
December 9th, 2015
Our December e@uction has an exciting philatelic program up its sleeve - suitable for all types of wallets. Find more than 1,000 small but great lots including numerous excellent items. We offer many scarce issues from the Old German States, German Empire, colonies, Danzig, Soviet Occupation Zone, Federal Republic of Germany as well as Europe and overseas including China and many more.
Short Terms and Conditions
The (net) acquisition price forms the basis for calculating the premium to be paid by the buyer, which is subject to differential taxation without indicating VAT. For buyers in European Union countries: Consumers pay a standard premium of 20%. Dealers
(as defned in the German VAT Act – UStG) pay a premium of 20% on goods that are subject to differential taxation (this premium includes 19% VAT) plus postage and insurance. For dealers, the invoice can be issued with regular taxation. In this case, the
premium is 16.8% plus 19% VAT on the total of acquisition price and premium and postage/insurance. The movement of goods within the EU can be exempted from VAT in accordance with statutory provisions (with VAT registration identifcation number). For buyers resident in third-party countries (outside the EU): Buyers pay a premium of 16.8%. If Auktionshaus Ulrich Felzmann GmbH & Co. KG exports the goods to third-party countries itself or through third parties, the invoice will not contain VAT. If the goods are exported by the buyer him/herself or via a third party, VAT will be charged and reimbursed on presentation of the
necessary proof of export. In all cases, the buyer him/herself will assume any import taxes or customs duties. A premium of 16.8% will be charged for gold coins that are exempt from VAT.
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