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.
However, we offer a unique, secure service through our buyer protection. In the unlikely event that something goes wrong during the transaction or transport by the seller, we immediately step in to mediate. Your payment is securely held by our platform in a dedicated third-party escrow account and is only released to the seller once the lot has been delivered.
If a dispute or transport damage cannot be properly resolved by the responsible party through our mediation, our platform will—under the terms of the buyer protection—issue an appropriate compensation and/or a full refund of the purchase amount to you. This way, you are optimally protected through our service without our platform assuming the legal liability of third parties.
As a seller, you benefit from a global audience of whisky enthusiasts and collectors. We protect your sale by requiring the buyer to settle the full invoice before you dispatch the bottle. Thanks to our transparent sales settlements, you can see exactly which commissions and fixed platform fees (such as reserve price or lot fees) are deducted. The remaining amount is transferred directly to your bank account following a successful delivery to the buyer.
The actual shipment of the lots is carried out by the seller, but our platform facilitates this process worldwide to all countries where the import of alcohol is legally permitted. To ensure that rare whisky and exclusive spirits survive highly fragile transport, we mandate the use of the most reputable international courier services and specialized carriers.
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 fulfillment chain and any domestic or international transport tax obligations.
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 *Collected on behalf of seller | €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 |
| Deduction of Platform Fees: | ||||
| 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 (Netherlands) remits €1.60 via the OSS portal under the buyer's country and €0.76 via this same portal under the seller's country (for the seller fees). The private EU seller does not need to declare anything.
Platform Gross Margin: Exactly €12.00.
Seller: Private Individual (e.g., Germany) | Buyer: Private Individual OR Company Outside the EU (e.g., Hong Kong)
Because the seller is a private individual and the buyer is located outside the EU, 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 | €0.00 | €0.00 | €100.00 |
| Shipping Costs *Collected on behalf of seller | €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 | -€2.00 |
| Platform Commission Seller (0%) | -€0.00 | 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 |
| Deduction of Platform Fees: | ||||
| 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. Standard taxes apply only to the platform fees charged to the EU-based seller. Our platform remits €0.00 for the buyer via the OSS portal. However, we do remit €0.76 via this same electronic portal under the seller's country. The EU seller receives €125.24 net. Note: External cross-border processing charges or localized financial institution fees for payouts outside the Eurozone remain the sole financial responsibility of the seller.
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 commercial B2C supply. Destination VAT of the buyer's country (e.g., French VAT 20%) applies to every single component (the bottle and shipping).
| Invoice Line | Amount | VAT Rate | VAT Amount | Total |
|---|---|---|---|---|
| Hammer Price (Lot #12345) | €100.00 | 20% | €20.00 | €120.00 |
| Shipping Costs *Collected on behalf of seller | €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 | €167.60 |
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) | €130.00 | 20% | €26.00 | €156.00 |
| Deduction of Platform Fees (B2B): | ||||
| 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 | |||
The buyer is a private consumer, so destination taxes apply to the full transaction. Our platform collects the total amount and remits €1.60 via the OSS portal under the buyer's country to cover the buyer service fees. The seller fees of €4.00 fall under B2B reverse-charge rules and go completely outside the electronic portal. Crucial: The commercial EU seller must report and remit the local destination taxes of the bottle and shipping via their own national OSS filing.
Platform Gross Margin: Exactly €12.00.
Seller: Company (e.g., Germany) | Buyer: Private Individual OR Company Outside the EU (e.g., Hong Kong)
Because the seller is a commercial business and the buyer is located outside the EU, 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 *Collected on behalf of seller | €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 B2B 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) | 0% | €0.00 | €26.00 | €130.00 |
| Deduction of Platform Fees (B2B): | ||||
| 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 by anyone since the delivery qualifies as a textbook export. Our platform transfers €126.00 gross directly to the commercial seller's account.
Note on Payout Transaction & External Provider Fees: Payouts sent to bank accounts outside the EU/Eurozone, or settlements processed in non-EUR currencies, may be subject to external cross-border transaction fees, currency conversion spreads, or digital wallet fees levied directly by third-party financial institutions (such as PayPal, Wise, or intermediate correspondent banks). These external transactional charges are born entirely by the receiving non-EU seller and are deducted directly from the final net inbound yield by your respective provider.
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 | €0.00 | €0.00 | €100.00 |
| Shipping Costs *Collected on behalf of seller | €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 | -€2.00 |
| Platform Commission Seller (0%) | -€0.00 | 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 | €0.00 | €0.00 | €130.00 |
| Deduction of Platform Fees: | ||||
| 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 | 19% | €0.00 | -€0.00 |
| NET PAYOUT REVENUE | €0.00 | €126.00 | ||
For transactions occurring entirely outside the European Union, the platform acts strictly as an administrative escrow agent. The Hammer Price and Shipping Costs are collected solely on behalf of the seller ("Collected on behalf of the seller – third-party transit"). These funds do not constitute platform revenue, eliminating any local transport tax liabilities for the platform. Any local taxes (e.g., US Sales Tax) must be handled locally by the users.
Note on Payout Transaction & External Provider Fees: All intermediate banking fees, third-party platform cuts (such as PayPal or international wire charges), and currency conversion spreads required to convert the EUR settlement into native non-EU currencies are processed directly by the respective financial institutions and born by the receiving seller.
It makes no difference in this scenario whether the parties are commercial or private. Because the entire transaction takes place entirely outside the borders of the European Union, European VAT legislation is simply not applicable. This transaction remains 100% outside the OSS portal. Any local taxes (such as US sales tax) must be handled locally by the users themselves.
Platform Gross Margin: Exactly €12.00.
Seller: Company (e.g., Germany) | Buyer: Company (e.g., France)
Because the seller is a commercial business and the buyer is an EU corporate entity with a valid VAT number, 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 *Collected on behalf of seller | €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 |
| Platform Commission Seller (0%) | -€0.00 | 0% | €0.00 | -€0.00 |
| 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 | €0.00 | €26.00 | €130.00 |
| Deduction of Platform Fees (B2B): | ||||
| 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 is a purely commercial cross-border chain. It remains completely outside the OSS portal because that filing network is exclusively meant for transactions with private individuals (B2C). All parties account for the reverse-charge VAT locally in their regular national tax returns.
Platform Gross Margin: Exactly €12.00.
Seller: Company (e.g., Germany) | Buyer: Company (e.g., Germany)
Because both transacting corporate entities are located within the exact same EU country, 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 from the Netherlands 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 *Collected on behalf of seller | €30.00 | 19% | €5.70 | €35.70 |
| Buyer Protection | €2.00 | 0% | €0.00 | €2.00 |
| Fixed Sales Fee Per Lot | -€2.00 | 0% | €0.00 | -€2.00 |
| Platform Commission Seller (0%) | €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 |
| Deduction of Platform Fees (B2B): | ||||
| 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) | €0.00 | €150.70 | ||
This transaction remains entirely outside the OSS portal because it is a B2B flow. Our platform transfers €150.70 to the domestic seller (which includes the €24.70 buyer VAT). The seller is legally responsible for reporting and remitting this domestic VAT directly to their own national tax authority. The domestic buyer can fully reclaim the VAT locally as input tax.
Platform Gross Margin: Exactly €12.00.