XVIII. ESI Fohlenauktion

123 AUCTION BILLING THE AGENCY BASED BUSINESS TRANSACTION The exhibitors sales tax rate gets added to the knock-down price. This individual sales tax rate: • commercial = 19 % • flat tax farmer = 10,7 % • hobby breeder/private = 0 % • Commercial seller from the European Union = individual tax rate of the corresponding country will be published in the catalogue on the page of each foal. THE PURCHASERS SETTLEMENT WILL BE ISSUED AS FOLLOWS: EXAMPLE KNOCK-DOWN PRICE 10,000.00 €: Exhibitor´s sales tax rate Knock-down price plus Exhibitor´s salex ax Subtotal 1 Auction fee ESI (6 %) plus 19% VAT Subtotal 2 Insurance (2 %) plus 19 % Insurance VAT Final balance amount hobby breeder/ privat 0% 10.000,00 € – € 10.000,00 € 600,00 € 114,00 € 10.714,00 € 214,28 € 40,71 € 10.968,99 € flat tax farmer 10,7% 10.000,00 € 1.070.00 € 11.070,00 € 600,00 € 114,00 € 11.784,00 € 235,68 € 44,78 € 12.064,46 € commercialor farmer opting to tax19% 10.000,00 € 1.900,00 € 11.900,00 € 600,00 € 114,00 € 12.614,00 € 252,25 € 47,93 € 12.914,21 € INFORMATION FOR CLIENTS FROM OTHER COUNTRIES For foreign clients the billed sales tax rate from farmers using a flat tax (10,7 %) cannot be refunded in Germany, as the tax from the exhibitor does not get paid to the tax authorities. A refund may be possible in the home country of the purchaser. Upon presentation of the required documents, exemption from sales tax may be granted to calculate the auction fee. There will be ne changes with exemption from sales tax if the exhibitor is a commercial farmer (19 %) or opting tax (19 %). Furthermore, you have to arrange export details and make transport decisions as soon as possible afterthe purchase of your foal.