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VAT (SALES TAX)
VAT is included in all prices shown at the appropriate rate. Most new goods are taxed at a VAT rate of 23%. Lower VAT rates apply to a few product types.
Used machinery is subject to the VAT margin scheme. Trade-ins taken from a VAT registered customer are resold with an invoice showing VAT. Trade-ins taken from a non-VAT registered customer cannot show VAT and accordingly the invoice on their resale does not give the right to an input credit of VAT . We represent the VAT status of used machinery with 1 of 2 graphics attached to each used item.
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