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Welcome to Exclusive Whisky Auctions. Our global platform connects passionate collectors, trade professionals, and institutional investors with liquid history. Buying rare spirits and investment-grade bottles on our platform is secure, straightforward, and completely transparent, backed by advanced legal-fiscal technology and multi-layered buyer protection.
Read our comprehensive 5-step operational blueprint below to understand exactly how to secure your next acquisition with absolute confidence.
To strictly comply with statutory international alcohol trading laws and identity regulations, we maintain an elite and fully vetted community.
Browse through our highly curated, authentic collections using our centralized, data-driven auction mechanics.
When you win a lot, your capital is fully insulated from fraud through our advanced financial clearance architecture.
While physical fulfilment is executed directly from the seller's location, the platform tightly enforces premium shipping benchmarks to guarantee safe arrival.
For absolute fiscal clarity regarding how your final buyer invoice will look depending on the seller’s country and tax profile, please consult our official structural matrix below:
Welcome to our transparent calculation example! Whether you are buying or selling an exclusive bottle, we believe in clear figures upfront so you never face surprises afterward.
To demonstrate how invoices, VAT flows, and payouts work in practice, we use a fixed calculation example across all scenarios below:
As an independent auction platform, we do not own, inspect, or ship bottles ourselves; the sale and physical shipment represent a direct agreement between the buyer and the seller. Consequently, we are not liable for loss, theft, breakage, or delays during transit, nor for any quality disputes between users.
In the event of a logistical or descriptive escalation, our legal team initiates immediate mediation. Escrow funds remain safely isolated and are exclusively disbursed upon confirmed receipt and quality validation. In cases of verifiable transit loss or damage, our multi-layered framework clears appropriate settlement coverage or full financial refunds directly from the escrow ledger.
Transactions remain fully insulated by requiring winning bidders to settle total checkout balances prior to dispatch authorization. Our automated infrastructure presents comprehensive transparency regarding structural flat fees, deducting overheads cleanly from the escrow collection before wiring net proceeds directly to your account upon destination arrival.
While physical transit execution originates directly from the seller's location, the platform mandates strict fulfillment parameters. Contractual guidelines dictate that vintage glass assets must be secured in professional, impact-absorbent packaging and forwarded exclusively via premier, fully insured global couriers.
To fully protect the platform from unexpected tax exposures and operational liabilities, all transactions operate strictly under a Third-Party Clearing Mechanism. The platform acts solely as an administrative collection and escrow agent for the Hammer Price and Shipping Costs. These specific funds are collected entirely on behalf of the seller and are never recognized as platform revenue. Consequently, the platform is entirely excluded from the physical fulfilment chain and any domestic or international transport tax obligations, customs clearance declarations, or regional liquor excise duty compliance. All cross-border excise duty differences and statutory obligations rest solely on the executing trading parties.
Seller: Private Individual (e.g., Germany) | Buyer: Private Individual (e.g., France)
Because the seller is a private individual and the buyer is located inside the EU, the bottle itself is VAT-free. Local VAT (e.g., French VAT 20%) is calculated only on the platform services provided to the buyer (commission and buyer protection).
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Hammer Price (Lot #12345) | €100.00 | 0% | €0.00 | €100.00 |
| Shipping Costs | €30.00 | 0% | €0.00 | €30.00 |
| Buyer Protection | €2.00 | 20% | €0.40 | €2.40 |
| Platform Commission Buyer (6%) | €6.00 | 20% | €1.20 | €7.20 |
| TOTAL PAYABLE BY BUYER | €1.60 | €139.60 |
As a private seller, you pay 0% sales commission. We are legally required to calculate the local VAT of the consumer (e.g., 19% German VAT) on our platform services provided to an EU consumer.
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Gross Buyer Revenue (Bottle + Shipping) | €130.00 | 0% | €0.00 | €130.00 |
| Reserve Price Setting Fee | -€2.00 | 19% | €0.38 | -€2.38 |
| Fixed Sales Fee Per Lot | -€2.00 | 19% | €0.38 | -€2.38 |
| Platform Commission Seller (0%) | -€0.00 | 19% | €0.00 | -€0.00 |
| NET PAYOUT REVENUE | -€0.76 | €125.24 |
The bottle and shipping costs are tax-free because private individuals cannot charge VAT. Standard taxes apply only to our digital platform services. Our platform remits €1.60 via the OSS portal under the buyer's country and €0.76 via this same portal under the seller's country. Cross-border postal shipments of alcoholic goods between private individuals fall under destination country excise rules; any formal declaration or clearing requirement remains the exclusive obligation of the receiving buyer.
Platform Gross Margin: Exactly €12.00.
Seller: Company (e.g., Germany) | Buyer: Private Individual (e.g., France)
Because the seller is a commercial business and the buyer is located inside the EU, this constitutes a cross-border B2C supply. Destination VAT of the buyer's country (e.g., French VAT 20%) applies to every single component (the bottle, shipping, and platform services).
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Hammer Price (Lot #12345) | €100.00 | 20% | €20.00 | €120.00 |
| Shipping Costs | €30.00 | 20% | €6.00 | €36.00 |
| Buyer Protection | €2.00 | 20% | €0.40 | €2.40 |
| Platform Commission Buyer (6%) | €6.00 | 20% | €1.20 | €7.20 |
| TOTAL PAYABLE BY BUYER | €27.60 | €165.60 |
Cross-border B2B service: platform fees are legally reverse-charged (0% VAT).
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Gross Buyer Revenue (Bottle + Shipping incl. VAT) | €130.00 | 20% | €26.00 | €156.00 |
| Reserve Price Setting Fee | -€2.00 | 0% | €0.00 | -€2.00 |
| Fixed Sales Fee Per Lot | -€2.00 | 0% | €0.00 | -€2.00 |
| Platform Commission Seller (0%) | -€0.00 | 0% | €0.00 | -€0.00 |
| NET PAYOUT REVENUE (Incl. Buyer VAT) | €152.00 |
Our platform collects the total amount and remits €1.60 via the OSS portal under France to cover the buyer service fees. Crucial: The commercial EU seller must report and remit the local destination taxes of the bottle and shipping (€26.00) via their own national OSS filing. Additionally, the selling company handles the declaration and payment of French liquor excise duties independently via the active EMCS channel.
Platform Gross Margin: Exactly €12.00.
Seller: Company (e.g., Germany) | Buyer: Private Individual (e.g., Germany)
Because both parties are in the same country, the seller charges local national VAT (19% German VAT) on the bottle and shipping. The platform also charges local consumer VAT (19%) on its services.
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Hammer Price (Lot #12345) | €100.00 | 19% | €19.00 | €119.00 |
| Shipping Costs | €30.00 | 19% | €5.70 | €35.70 |
| Buyer Protection | €2.00 | 19% | €0.38 | €2.38 |
| Platform Commission Buyer (6%) | €6.00 | 19% | €1.14 | €7.14 |
| TOTAL PAYABLE BY BUYER | €26.22 | €164.22 |
Platform services provided by the Netherlands to a German company operate under cross-border B2B rules and are reverse-charged (0%).
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Gross Buyer Revenue (Bottle + Shipping incl. VAT) | €130.00 | 19% | €24.70 | €154.70 |
| Reserve Price Setting Fee | -€2.00 | 0% | €0.00 | -€2.00 |
| Fixed Sales Fee Per Lot | -€2.00 | 0% | €0.00 | -€2.00 |
| Platform Commission Seller (0%) | -€0.00 | 0% | €0.00 | -€0.00 |
| NET PAYOUT REVENUE (Inbound to Seller) | €150.70 |
Because this is domestic B2C, the platform remits the buyer service VAT (€1.52) directly to the German tax authority via a local tax filing. The seller receives the bottle revenue including VAT and must remit the €24.70 via their regular national tax return. As a purely domestic transaction, standard national corporate excise frameworks apply.
Platform Gross Margin: Exactly €12.00.
Seller: Company (e.g., Germany) | Buyer: Company (e.g., France)
This constitutes an intra-Community cross-border B2B supply. All digital platform services and the asset itself are cleared at 0% VAT.
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Hammer Price (Lot #12345) | €100.00 | 0% | €0.00 | €100.00 |
| Shipping Costs | €30.00 | 0% | €0.00 | €30.00 |
| Buyer Protection | €2.00 | 0% | €0.00 | €2.00 |
| Platform Commission Buyer (6%) | €6.00 | 0% | €0.00 | €6.00 |
| TOTAL PAYABLE BY BUYER | €0.00 | €138.00 |
Services provided to the commercial seller are fully cleared at 0% VAT via the B2B reverse-charge mechanism.
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Gross Buyer Revenue (Bottle + Shipping) | €130.00 | 0% | €0.00 | €130.00 |
| Reserve Price Setting Fee | -€2.00 | 0% | €0.00 | -€2.00 |
| Fixed Sales Fee Per Lot | -€2.00 | 0% | €0.00 | -€2.00 |
| Platform Commission Seller (0%) | -€0.00 | 0% | €0.00 | -€0.00 |
| NET PAYOUT REVENUE | €126.00 |
This is outside the OSS portal. Corporate trading parties account for reverse-charge VAT structures locally within their national filings. Corporate transit of excise-taxed goods between EU corporate entities must operate under excise-suspension criteria via an electronic administrative document (e-AD) inside the EMCS setup.
Platform Gross Margin: Exactly €12.00.
Seller: Company (e.g., Germany) | Buyer: Company (e.g., Germany)
The bottle sale constitutes a domestic commercial B2B supply. The seller must charge their local national VAT (e.g., 19% German VAT) on the hammer price and shipping costs, while platform fees remain cross-border B2B reverse-charged (0%).
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Hammer Price (Lot #12345) | €100.00 | 19% | €19.00 | €119.00 |
| Shipping Costs | €30.00 | 19% | €5.70 | €35.70 |
| Buyer Protection | €2.00 | 0% | €0.00 | €2.00 |
| Platform Commission Buyer (6%) | €6.00 | 0% | €0.00 | €6.00 |
| TOTAL PAYABLE BY BUYER | €24.70 | €162.70 |
The platform services provided to the commercial seller are fully cleared at 0% VAT via the B2B reverse-charge mechanism.
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Gross Buyer Revenue (Bottle + Shipping incl. VAT) | €130.00 | 19% | €24.70 | €154.70 |
| Reserve Price Setting Fee | -€2.00 | 0% | €0.00 | -€2.00 |
| Fixed Sales Fee Per Lot | -€2.00 | 0% | €0.00 | -€2.00 |
| Platform Commission Seller (0%) | -€0.00 | 0% | €0.00 | -€0.00 |
| NET PAYOUT REVENUE (Inbound to Seller) | €150.70 |
Our platform transfers €150.70 to the domestic seller (which includes the €24.70 buyer VAT). The seller remits this domestic tax directly, and the buying company fully reclaims or structures this balance through their national corporate tax and excise profiles.
Platform Gross Margin: Exactly €12.00.
Seller: Private Individual (e.g., Germany) | Buyer: Company (e.g., France)
Because the seller is a private individual, no VAT applies to the bottle or shipping. The buyer is an EU business, so the platform services from the Netherlands are reverse-charged (0% VAT) based on the buyer's status.
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Hammer Price (Lot #12345) | €100.00 | 0% | €0.00 | €100.00 |
| Shipping Costs | €30.00 | 0% | €0.00 | €30.00 |
| Buyer Protection | €2.00 | 0% | €0.00 | €2.00 |
| Platform Commission Buyer (6%) | €6.00 | 0% | €0.00 | €6.00 |
| TOTAL PAYABLE BY BUYER | €0.00 | €138.00 |
As an EU consumer, the platform must charge local national VAT (19% German VAT) on the seller fees.
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Gross Buyer Revenue (Bottle + Shipping) | €130.00 | 0% | €0.00 | €130.00 |
| Reserve Price Setting Fee | -€2.00 | 19% | €0.38 | -€2.38 |
| Fixed Sales Fee Per Lot | -€2.00 | 19% | €0.38 | -€2.38 |
| Platform Commission Seller (0%) | -€0.00 | 19% | €0.00 | -€0.00 |
| NET PAYOUT REVENUE | -€0.76 | €125.24 |
The buyer company declares the platform service VAT locally via the reverse-charge mechanism. Platform fees allocated to the private seller (€0.76) are submitted via the OSS framework under Germany. The purchasing corporate entity remains exclusively responsible for integrating the asset properly into their commercial or excise ledger upon arrival.
Platform Gross Margin: Exactly €12.00.
Seller: Private Individual (e.g., Germany) | Buyer: Private Individual OR Company Outside the EU (e.g., Hong Kong)
This transaction constitutes a direct export supply. Due to this export status, the entire buyer invoice is fully exempt from European VAT.
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Hammer Price (Lot #12345) | €100.00 | 0% | €0.00 | €100.00 |
| Shipping Costs | €30.00 | 0% | €0.00 | €30.00 |
| Buyer Protection | €2.00 | 0% | €0.00 | €2.00 |
| Platform Commission Buyer (6%) | €6.00 | 0% | €0.00 | €6.00 |
| TOTAL PAYABLE BY BUYER | €0.00 | €138.00 |
The buyer is outside the EU, but the seller is an EU consumer, so local VAT (e.g., 19% German VAT) still applies to the seller platform fees.
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Gross Buyer Revenue (Bottle + Shipping) | €130.00 | 0% | €0.00 | €130.00 |
| Reserve Price Setting Fee | -€2.00 | 19% | €0.38 | -€2.38 |
| Fixed Sales Fee Per Lot | -€2.00 | 19% | €0.38 | -€2.38 |
| Platform Commission Seller (0%) | -€0.00 | 19% | €0.00 | -€0.00 |
| NET PAYOUT REVENUE | -€0.76 | €125.24 |
The buyer invoice is completely tax-free due to export. Our platform remits €0.76 via the electronic OSS portal under Germany for the seller fees. Local import taxes, processing fees, or localized duties inside Hong Kong remain handled entirely by the transacting counterparties outside the platform.
Platform Gross Margin: Exactly €12.00.
Seller: Company (e.g., Germany) | Buyer: Private Individual OR Company Outside the EU (e.g., Hong Kong)
This transaction constitutes a direct commercial export supply. Due to this export status, the entire invoice is completely exempt from VAT.
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Hammer Price (Lot #12345) | €100.00 | 0% | €0.00 | €100.00 |
| Shipping Costs | €30.00 | 0% | €0.00 | €30.00 |
| Buyer Protection | €2.00 | 0% | €0.00 | €2.00 |
| Platform Commission Buyer (6%) | €6.00 | 0% | €0.00 | €6.00 |
| TOTAL PAYABLE BY BUYER | €0.00 | €138.00 |
Platform services remain reverse-charged (0% VAT). No VAT is due on the bottle because it physically leaves the EU.
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Gross Buyer Revenue (Bottle + Shipping) | €130.00 | 0% | €0.00 | €130.00 |
| Reserve Price Setting Fee | -€2.00 | 0% | €0.00 | -€2.00 |
| Fixed Sales Fee Per Lot | -€2.00 | 0% | €0.00 | -€2.00 |
| Platform Commission Seller (0%) | -€0.00 | 0% | €0.00 | -€0.00 |
| NET PAYOUT REVENUE | €0.00 | €126.00 |
No filings are required in the OSS portal since the delivery qualifies as an export. The commercial seller must retain valid export custom certifications (ED 610 documents) to securely back the 0% VAT rating and secure regional excise clearance exemptions.
Platform Gross Margin: Exactly €12.00.
Seller: Private Individual (e.g., USA) | Buyer: Private Individual (e.g., France)
Because the asset physically imports into the EU, it constitutes a cross-border import. The platform charges local consumer VAT (20% French VAT) on its services. The bottle and shipping are billed at 0% VAT on the invoice, as any import VAT/customs duties will be levied directly by the carrier at the EU border.
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Hammer Price (Lot #12345) | €100.00 | 0% | €0.00 | €100.00 |
| Shipping Costs | €30.00 | 0% | €0.00 | €30.00 |
| Buyer Protection | €2.00 | 20% | €0.40 | €2.40 |
| Platform Commission Buyer (6%) | €6.00 | 20% | €1.20 | €7.20 |
| TOTAL PAYABLE BY BUYER | €1.60 | €139.60 |
Platform services delivered to a non-EU entity are exempt from European VAT (0%).
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Gross Buyer Revenue (Bottle + Shipping) | €130.00 | 0% | €0.00 | €130.00 |
| Reserve Price Setting Fee | -€2.00 | 0% | €0.00 | -€2.00 |
| Fixed Sales Fee Per Lot | -€2.00 | 0% | €0.00 | -€2.00 |
| Platform Commission Seller (0%) | -€0.00 | 0% | €0.00 | -€0.00 |
| NET PAYOUT REVENUE | €0.00 | €126.00 |
The platform remits €1.60 via the OSS portal under France for the buyer services. The European private buyer assumes absolute personal liability for settling localized import VAT, custom clearancing overheads, and French domestic excise duties directly with the carrier upon border entry.
Platform Gross Margin: Exactly €12.00.
Seller: Company (e.g., USA) | Buyer: Private Individual (e.g., France)
Similar to Scenario 9, the platform charges 20% French VAT on its digital services. The physical goods are cleared at 0% VAT on the platform invoice because the transaction represents an import into the EU.
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Hammer Price (Lot #12345) | €100.00 | 0% | €0.00 | €100.00 |
| Shipping Costs | €30.00 | 0% | €0.00 | €30.00 |
| Buyer Protection | €2.00 | 20% | €0.40 | €2.40 |
| Platform Commission Buyer (6%) | €6.00 | 20% | €1.20 | €7.20 |
| TOTAL PAYABLE BY BUYER | €1.60 | €139.60 |
Platform services delivered to an active business outside the EU fall completely outside European VAT scope (0%).
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Gross Buyer Revenue (Bottle + Shipping) | €130.00 | 0% | €0.00 | €130.00 |
| Reserve Price Setting Fee | -€2.00 | 0% | €0.00 | -€2.00 |
| Fixed Sales Fee Per Lot | -€2.00 | 0% | €0.00 | -€2.00 |
| Platform Commission Seller (0%) | -€0.00 | 0% | €0.00 | -€0.00 |
| NET PAYOUT REVENUE | €0.00 | €126.00 |
The platform clears the buyer's service VAT via the OSS portal under France. The non-EU commercial vendor must safely attach structural commercial invoices and active customs declarations (CN23 forms). The private consumer settles incoming border VAT, administrative handling rates, and specific French alcohol excise points directly during import processing.
Platform Gross Margin: Exactly €12.00.
Seller: Private OR Company (e.g., USA) | Buyer: Company (e.g., France)
Because the buyer is a registered EU business, the digital platform services from the Netherlands fall under cross-border B2B rules and are reverse-charged (0%). The bottle and shipping are 0% on the invoice since it is a direct import.
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Hammer Price (Lot #12345) | €100.00 | 0% | €0.00 | €100.00 |
| Shipping Costs | €30.00 | 0% | €0.00 | €30.00 |
| Buyer Protection | €2.00 | 0% | €0.00 | €2.00 |
| Platform Commission Buyer (6%) | €6.00 | 0% | €0.00 | €6.00 |
| TOTAL PAYABLE BY BUYER | €0.00 | €138.00 |
Platform services remain fully outside the European tax net (0% VAT).
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Gross Buyer Revenue (Bottle + Shipping) | €130.00 | 0% | €0.00 | €130.00 |
| Reserve Price Setting Fee | -€2.00 | 0% | €0.00 | -€2.00 |
| Fixed Sales Fee Per Lot | -€2.00 | 0% | €0.00 | -€2.00 |
| Platform Commission Seller (0%) | -€0.00 | 0% | €0.00 | -€0.00 |
| NET PAYOUT REVENUE | €0.00 | €126.00 |
This transaction completely bypasses the OSS framework. The buying company registers the platform service VAT internally through their corporate business returns, and clears or defers standard import-VAT balances and domestic liquor excise positions at the border utilizing their registered corporate profiles or authorized customs warehouses.
Platform Gross Margin: Exactly €12.00.
Seller: Private OR Company Outside the EU (e.g., USA) | Buyer: Private OR Company Outside the EU (e.g., Japan)
Since both transacting parties are located entirely outside the EU and the asset never enters EU territory, European VAT legislation is completely non-applicable. All lines display 0% European VAT.
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Hammer Price (Lot #12345) | €100.00 | 0% | €0.00 | €100.00 |
| Shipping Costs | €30.00 | 0% | €0.00 | €30.00 |
| Buyer Protection | €2.00 | 0% | €0.00 | €2.00 |
| Platform Commission Buyer (6%) | €6.00 | 0% | €0.00 | €6.00 |
| TOTAL PAYABLE BY BUYER | €0.00 | €138.00 |
Platform services delivered to non-EU entities are fully exempt from European VAT (0%).
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Gross Buyer Revenue (Bottle + Shipping) | €130.00 | 0% | €0.00 | €130.00 |
| Reserve Price Setting Fee | -€2.00 | 0% | €0.00 | -€2.00 |
| Fixed Sales Fee Per Lot | -€2.00 | 0% | €0.00 | -€2.00 |
| Platform Commission Seller (0%) | -€0.00 | 0% | €0.00 | -€0.00 |
| NET PAYOUT REVENUE | €0.00 | €126.00 |
This transaction remains 100% outside the OSS portal. Any regional consumption duties, state sales taxes, or domestic excise parameters represent the exclusive liability of the trading counterparties operating within their localized jurisdictions.
Platform Gross Margin: Exactly €12.00.