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Value Added Tax (V.A.T.)

The VAT as stated on our invoices is a tax charged in all countries of the European Economic Community (EEC).
As D&O only handles materials put up for auction by contributors, NO VAT is due on the goods. Since an auction is regarded as a 'service' facility, VAT is due on commissions and all further additions, such as insurance, etc.
This is an obligation laid on us by both the Dutch government and the European Commission.
We are not allowed to deviate from this legislation!


When you enquire at a Dutch Embassy or Consulate, their information may differ from the above. This is because they are often unaware of our different legislation regarding service facilities.

Arrangements with the Gouda Tax Office are covered by:

Section 3, paragraph 4, of the 'Wet op de Omzetbelasting' (VAT Act) and Section 2 of the Administrative Order of the 'Wet Omzetbelasting 1968' (1968 VAT Act).