The seller’s commission is 12.5% (excluding VAT) of the winning bid. The percentage of VAT charged on the seller’s commission depends on the country that the seller is based in. There are 3 options:
(1) Dutch professional sellers: the invoice from Catawiki to the professional seller includes 21% Dutch VAT. The professional seller pays the VAT to Catawiki, and we pay it to the Dutch tax authorities.
(2) Professional sellers based in the EU but outside of the Netherlands: the invoice from Catawiki to the professional seller does not contain VAT. Instead, as a professional seller you are responsible yourself for reporting and paying your local VAT rate in your home country.
(3) Professional sellers based outside the EU: the invoice from Catawiki to the professional seller will not contain Dutch VAT because the transaction is ‘out of scope’ for Dutch VAT purposes. Under certain circumstances, Catawiki will have to apply VAT or sales tax at the rate of the seller's home country. In other cases, the professional seller may have to self-report in his home country under his local VAT or sales tax rules. It is recommended that you check with your local tax advisor whether you have to self-report for VAT, sales tax or similar local taxes.