How to Buy

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.

Step 1: Create & Biometrically Verify Your Account

To strictly comply with statutory international alcohol trading laws and identity regulations, we maintain an elite and fully vetted community.

  • The Registration Process: Click the registration button to create your personal or corporate account. You are required to provide accurate, current, and truthful registration data.
  • Mandatory 18+ Verification via Veriff: In order to grant active bidding privileges, our platform utilizes the specialized, certified identification software Veriff. Before your account is activated, you must complete a swift digital scan of an official, valid government-issued ID (such as a passport, identity card, or driver's license) along with an instantaneous biometric facial check. Accounts that do not successfully pass this verification process are strictly barred from auction access.
  • One-Time Registration Fee: Creating and biometrically verifying a new account is subject to a non-refundable, one-time registration fee of €3.00 (excl. VAT — local VAT may be calculated on top of this verification fee depending on your status and country of residence, matching the regulatory path of digital platform services). This micro-contribution directly covers the high overhead costs of our automated electronic identity and age-verification compliance systems.

Step 2: Explore Live Auctions & Place Binding Bids

Browse through our highly curated, authentic collections using our centralized, data-driven auction mechanics.

  • Expert Pre-Grading: Every lot features unedited, high-resolution condition photography overseen by our Auction Master, Pierre Sauren, verifying historical provenance, fill levels (ullage), capsule seals, and label preservation.
  • Bids are Final and Binding: In accordance with Section 3.1 of our Buyer Terms, every bid placed on the platform is legally binding, irrevocable, and final. If you are the highest bidder at the closing of an auction lot, you are under a strict legal obligation to complete the purchase.
  • Anti-Sniping System: To guarantee transparent fairness and prevent last-second automated bidding manipulation, our platform implements an advanced anti-sniping framework. If a bid is placed within the final 2 minutes of an auction lot's closing time, the bidding window for that specific lot automatically extends by an additional 2 minutes. This cycle repeats until all bidding activity stops.
  • Competitive 6% Premium: Our buyer’s commission is kept extraordinarily low at a flat 6% over the hammer price (excl. VAT — local VAT may be calculated on top of this premium depending on your status and country of residence).

Step 3: Secure Third-Party Escrow Payment & Full Net Settlement

When you win a lot, your capital is fully insulated from fraud through our advanced financial clearance architecture.

  • The 3-Day Settlement Window: Full payment of your total checkout invoice must be securely settled into our rails within 3 business days following the close of the auction. Failing to meet this strict deadline results in automatic late-payment penalties starting at 3% (Day 4) and escalating to 5% (Day 8), before being referred to our debt collection agency on Day 15.
  • Licensed Escrow Account: Your funds are safely held in an independent, licensed third-party escrow account managed by our accredited payment provider. Your capital is never handed over to the seller upfront.
  • Buyer Protection Fee: A fixed €2.00 fee (excl. VAT) is applied per won lot to fund our secure transaction rails (local VAT may be calculated on top of this fee depending on your status and location).
  • Full Amount Mandate & Transaction Costs: We support secure payments via iDEAL, Bancontact, major credit cards (Visa/Mastercard), and manual SEPA bank transfers. It is the sole responsibility of the buyer to ensure that the total, exact invoice amount arrives 100% net on our platform account. While standard SEPA bank wires (EUR) within the Eurozone are entirely free of transaction costs, any international wire transfers, cross-border currency conversions, or electronic gateway costs (such as PayPal or global wires) must be paid fully by the sender. International buyers choosing manual bank wire transfers must explicitly instruct their financial institution to use the "OUR" instruction code (Sender bears all transaction fees) so that zero intermediate cuts are deducted from the final escrow deposit.

Step 4: Premium Tracked Logistics & Quality Inspection Window

While physical fulfilment is executed directly from the seller's location, the platform tightly enforces premium shipping benchmarks to guarantee safe arrival.

  • Sellers' Shipping Obligation: We mandate that all sellers package vintage glass collectibles in professional, shockproof, specialized glass-transport packaging. Furthermore, sellers are legally required to ship the parcel fully insured with a mandatory "Signature Required + 18+ Age Verification Check" enabled with their courier.
  • Statutory Excise Duty Warning: Under European legislation, when commercial sellers dispatch alcoholic beverages across EU borders directly to private consumers (B2C Distance Selling), the selling party bears exclusive legal responsibility for declaring and settling domestic excise duties within the buyer's destination country prior to dispatch via the EMCS framework. For consumer-to-consumer (C2C) private shipments or individual imports originating from non-EU jurisdictions, any mandatory custom declarations, import clearances, or domestic excise duty settlements rest solely on the buying and receiving party. The platform assumes zero operational or legal liability for items delayed, fined, or confiscated due to regional non-compliance with excise and customs parameters.
  • The 3-Day Quality Inspection: Once the carrier delivers the package to your address, a strict 3-calendar-day quality inspection window begins. You are required to immediately inspect the bottle, label, and seal. If the lot is delivered damaged or materially fails to match the description, you must log a dispute with verified photographic evidence within this 3-day window via exclusivewhiskyauctions@proton.me. We will immediately freeze the escrow account. If an issue cannot be resolved by the responsible party, the platform will issue a full financial refund to you from the escrow account. If no dispute is logged within 3 days, the funds are automatically released to the seller.

Step 5: Detailed Invoice & VAT Breakdown (Scenarios)

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:

How Do Our Invoices, Buyer Protection, and Payouts Work?

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:

  • Hammer Price: €100.00 (excl. VAT — VAT may apply depending on seller status)
  • Shipping Costs: €30.00 (excl. VAT — VAT may apply depending on seller status)
  • Buyer Protection Fee: €2.00 (excl. VAT — VAT may apply depending on user status and location)
  • Reserve Price Setting Fee (When Met): €2.00 (excl. VAT — VAT may apply depending on user status and location)
  • Fixed Sales Fee Per Lot (When Sold): €2.00 (excl. VAT — VAT may apply depending on user status and location)
  • Payout Transaction Fees: 100% Free for standard SEPA bank wires (EUR) within the EU/Eurozone. External provider fees, currency conversion spreads, or international cross-border handling fees only apply to international payouts outside the EU/Eurozone and are deducted directly by the respective financial institutions.

For Buyers: Bid Carefree with Our Buyer Protection

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.

For Sellers: Sell Successfully and Protected

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.

Global Logistics and Premium Carriers

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.

Fiscal & Legal Clearing Layer (Global Application)

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.

CATEGORY A: INSIDE THE EU TO INSIDE THE EU

Scenario 1: Private EU to Private EU (Cross-Border)

Seller: Private Individual (e.g., Germany) | Buyer: Private Individual (e.g., France)

1. The Invoice for the EU Buyer (Private Individual)

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 LineAmountVAT RateVAT AmountTotal
Hammer Price (Lot #12345)€100.000%€0.00€100.00
Shipping Costs€30.000%€0.00€30.00
Buyer Protection€2.0020%€0.40€2.40
Platform Commission Buyer (6%)€6.0020%€1.20€7.20
TOTAL PAYABLE BY BUYER€1.60€139.60

2. The Sales Settlement for the EU Seller (Private Individual)

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 LineAmountVAT RateVAT AmountTotal
Gross Buyer Revenue (Bottle + Shipping)€130.000%€0.00€130.00
Reserve Price Setting Fee-€2.0019%€0.38-€2.38
Fixed Sales Fee Per Lot-€2.0019%€0.38-€2.38
Platform Commission Seller (0%)-€0.0019%€0.00-€0.00
NET PAYOUT REVENUE-€0.76€125.24

Why VAT Applies & OSS Remittance:

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.

Scenario 2: Commercial EU Seller to Private EU Buyer (Cross-Border B2C)

Seller: Company (e.g., Germany) | Buyer: Private Individual (e.g., France)

1. The Invoice for the EU Buyer (Private Individual)

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 LineAmountVAT RateVAT AmountTotal
Hammer Price (Lot #12345)€100.0020%€20.00€120.00
Shipping Costs€30.0020%€6.00€36.00
Buyer Protection€2.0020%€0.40€2.40
Platform Commission Buyer (6%)€6.0020%€1.20€7.20
TOTAL PAYABLE BY BUYER€27.60€165.60

2. The Sales Settlement for the EU Seller (Company)

Cross-border B2B service: platform fees are legally reverse-charged (0% VAT).

Invoice LineAmountVAT RateVAT AmountTotal
Gross Buyer Revenue (Bottle + Shipping incl. VAT)€130.0020%€26.00€156.00
Reserve Price Setting Fee-€2.000%€0.00-€2.00
Fixed Sales Fee Per Lot-€2.000%€0.00-€2.00
Platform Commission Seller (0%)-€0.000%€0.00-€0.00
NET PAYOUT REVENUE (Incl. Buyer VAT)€152.00

Why VAT & Excise Apply:

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.

Scenario 3: Commercial EU Seller to Private EU Buyer (Domestic B2C)

Seller: Company (e.g., Germany) | Buyer: Private Individual (e.g., Germany)

1. The Invoice for the Domestic Buyer (Private Individual)

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 LineAmountVAT RateVAT AmountTotal
Hammer Price (Lot #12345)€100.0019%€19.00€119.00
Shipping Costs€30.0019%€5.70€35.70
Buyer Protection€2.0019%€0.38€2.38
Platform Commission Buyer (6%)€6.0019%€1.14€7.14
TOTAL PAYABLE BY BUYER€26.22€164.22

2. The Sales Settlement for the Domestic Commercial Seller (Company)

Platform services provided by the Netherlands to a German company operate under cross-border B2B rules and are reverse-charged (0%).

Invoice LineAmountVAT RateVAT AmountTotal
Gross Buyer Revenue (Bottle + Shipping incl. VAT)€130.0019%€24.70€154.70
Reserve Price Setting Fee-€2.000%€0.00-€2.00
Fixed Sales Fee Per Lot-€2.000%€0.00-€2.00
Platform Commission Seller (0%)-€0.000%€0.00-€0.00
NET PAYOUT REVENUE (Inbound to Seller)€150.70

Why VAT Applies & Actions Required:

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.

Scenario 4: Cross-Border Commercial EU Transaction (B2B to B2B)

Seller: Company (e.g., Germany) | Buyer: Company (e.g., France)

1. The Invoice for the EU Buyer (Company / B2B)

This constitutes an intra-Community cross-border B2B supply. All digital platform services and the asset itself are cleared at 0% VAT.

Invoice LineAmountVAT RateVAT AmountTotal
Hammer Price (Lot #12345)€100.000%€0.00€100.00
Shipping Costs€30.000%€0.00€30.00
Buyer Protection€2.000%€0.00€2.00
Platform Commission Buyer (6%)€6.000%€0.00€6.00
TOTAL PAYABLE BY BUYER€0.00€138.00

2. The Sales Settlement for the EU Seller (Company)

Services provided to the commercial seller are fully cleared at 0% VAT via the B2B reverse-charge mechanism.

Invoice LineAmountVAT RateVAT AmountTotal
Gross Buyer Revenue (Bottle + Shipping)€130.000%€0.00€130.00
Reserve Price Setting Fee-€2.000%€0.00-€2.00
Fixed Sales Fee Per Lot-€2.000%€0.00-€2.00
Platform Commission Seller (0%)-€0.000%€0.00-€0.00
NET PAYOUT REVENUE€126.00

Why VAT & Excise Apply:

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.

Scenario 5: Domestic Commercial EU Transaction (Domestic B2B)

Seller: Company (e.g., Germany) | Buyer: Company (e.g., Germany)

1. The Invoice for the Domestic Buyer (Company / B2B)

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 LineAmountVAT RateVAT AmountTotal
Hammer Price (Lot #12345)€100.0019%€19.00€119.00
Shipping Costs€30.0019%€5.70€35.70
Buyer Protection€2.000%€0.00€2.00
Platform Commission Buyer (6%)€6.000%€0.00€6.00
TOTAL PAYABLE BY BUYER€24.70€162.70

2. The Sales Settlement for the Domestic Seller (Company)

The platform services provided to the commercial seller are fully cleared at 0% VAT via the B2B reverse-charge mechanism.

Invoice LineAmountVAT RateVAT AmountTotal
Gross Buyer Revenue (Bottle + Shipping incl. VAT)€130.0019%€24.70€154.70
Reserve Price Setting Fee-€2.000%€0.00-€2.00
Fixed Sales Fee Per Lot-€2.000%€0.00-€2.00
Platform Commission Seller (0%)-€0.000%€0.00-€0.00
NET PAYOUT REVENUE (Inbound to Seller)€150.70

Why VAT Applies & Actions Required:

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.

Scenario 6: Private EU Seller to Commercial EU Buyer (B2C Reverse-Flow)

Seller: Private Individual (e.g., Germany) | Buyer: Company (e.g., France)

1. The Invoice for the EU Buyer (Company / B2B)

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 LineAmountVAT RateVAT AmountTotal
Hammer Price (Lot #12345)€100.000%€0.00€100.00
Shipping Costs€30.000%€0.00€30.00
Buyer Protection€2.000%€0.00€2.00
Platform Commission Buyer (6%)€6.000%€0.00€6.00
TOTAL PAYABLE BY BUYER€0.00€138.00

2. The Sales Settlement for the EU Seller (Private Individual)

As an EU consumer, the platform must charge local national VAT (19% German VAT) on the seller fees.

Invoice LineAmountVAT RateVAT AmountTotal
Gross Buyer Revenue (Bottle + Shipping)€130.000%€0.00€130.00
Reserve Price Setting Fee-€2.0019%€0.38-€2.38
Fixed Sales Fee Per Lot-€2.0019%€0.38-€2.38
Platform Commission Seller (0%)-€0.0019%€0.00-€0.00
NET PAYOUT REVENUE-€0.76€125.24

Why VAT Applies & Actions Required:

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.

CATEGORY B: INSIDE THE EU TO OUTSIDE THE EU (EXPORT)

Scenario 7: Private EU Seller & Buyer Outside the EU (Worldwide)

Seller: Private Individual (e.g., Germany) | Buyer: Private Individual OR Company Outside the EU (e.g., Hong Kong)

1. The Invoice for the Buyer 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 LineAmountVAT RateVAT AmountTotal
Hammer Price (Lot #12345)€100.000%€0.00€100.00
Shipping Costs€30.000%€0.00€30.00
Buyer Protection€2.000%€0.00€2.00
Platform Commission Buyer (6%)€6.000%€0.00€6.00
TOTAL PAYABLE BY BUYER€0.00€138.00

2. The Sales Settlement for the EU Seller (Private Individual)

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 LineAmountVAT RateVAT AmountTotal
Gross Buyer Revenue (Bottle + Shipping)€130.000%€0.00€130.00
Reserve Price Setting Fee-€2.0019%€0.38-€2.38
Fixed Sales Fee Per Lot-€2.0019%€0.38-€2.38
Platform Commission Seller (0%)-€0.0019%€0.00-€0.00
NET PAYOUT REVENUE-€0.76€125.24

Why VAT Applies & OSS Remittance:

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.

Scenario 8: Commercial EU Seller & Buyer Outside the EU (Worldwide)

Seller: Company (e.g., Germany) | Buyer: Private Individual OR Company Outside the EU (e.g., Hong Kong)

1. The Invoice for the Buyer 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 LineAmountVAT RateVAT AmountTotal
Hammer Price (Lot #12345)€100.000%€0.00€100.00
Shipping Costs€30.000%€0.00€30.00
Buyer Protection€2.000%€0.00€2.00
Platform Commission Buyer (6%)€6.000%€0.00€6.00
TOTAL PAYABLE BY BUYER€0.00€138.00

2. The Sales Settlement for the EU Seller (Company)

Platform services remain reverse-charged (0% VAT). No VAT is due on the bottle because it physically leaves the EU.

Invoice LineAmountVAT RateVAT AmountTotal
Gross Buyer Revenue (Bottle + Shipping)€130.000%€0.00€130.00
Reserve Price Setting Fee-€2.000%€0.00-€2.00
Fixed Sales Fee Per Lot-€2.000%€0.00-€2.00
Platform Commission Seller (0%)-€0.000%€0.00-€0.00
NET PAYOUT REVENUE€0.00€126.00

Why VAT Applies & Actions Required:

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.

CATEGORY C: OUTSIDE THE EU TO INSIDE THE EU (IMPORT)

Scenario 9: Private Non-EU Seller to Private EU Buyer

Seller: Private Individual (e.g., USA) | Buyer: Private Individual (e.g., France)

1. The Invoice for the EU Buyer (Private Individual)

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 LineAmountVAT RateVAT AmountTotal
Hammer Price (Lot #12345)€100.000%€0.00€100.00
Shipping Costs€30.000%€0.00€30.00
Buyer Protection€2.0020%€0.40€2.40
Platform Commission Buyer (6%)€6.0020%€1.20€7.20
TOTAL PAYABLE BY BUYER€1.60€139.60

2. The Sales Settlement for the Non-EU Seller (Private Individual)

Platform services delivered to a non-EU entity are exempt from European VAT (0%).

Invoice LineAmountVAT RateVAT AmountTotal
Gross Buyer Revenue (Bottle + Shipping)€130.000%€0.00€130.00
Reserve Price Setting Fee-€2.000%€0.00-€2.00
Fixed Sales Fee Per Lot-€2.000%€0.00-€2.00
Platform Commission Seller (0%)-€0.000%€0.00-€0.00
NET PAYOUT REVENUE€0.00€126.00

Why VAT Applies & Actions Required:

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.

Scenario 10: Commercial Non-EU Seller to Private EU Buyer

Seller: Company (e.g., USA) | Buyer: Private Individual (e.g., France)

1. The Invoice for the EU Buyer (Private Individual)

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 LineAmountVAT RateVAT AmountTotal
Hammer Price (Lot #12345)€100.000%€0.00€100.00
Shipping Costs€30.000%€0.00€30.00
Buyer Protection€2.0020%€0.40€2.40
Platform Commission Buyer (6%)€6.0020%€1.20€7.20
TOTAL PAYABLE BY BUYER€1.60€139.60

2. The Sales Settlement for the Non-EU Commercial Seller (Company)

Platform services delivered to an active business outside the EU fall completely outside European VAT scope (0%).

Invoice LineAmountVAT RateVAT AmountTotal
Gross Buyer Revenue (Bottle + Shipping)€130.000%€0.00€130.00
Reserve Price Setting Fee-€2.000%€0.00-€2.00
Fixed Sales Fee Per Lot-€2.000%€0.00-€2.00
Platform Commission Seller (0%)-€0.000%€0.00-€0.00
NET PAYOUT REVENUE€0.00€126.00

Why VAT Applies & Actions Required:

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.

Scenario 11: Non-EU Seller (Private or Commercial) to Commercial EU Buyer

Seller: Private OR Company (e.g., USA) | Buyer: Company (e.g., France)

1. The Invoice for the EU Buyer (Company / B2B)

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 LineAmountVAT RateVAT AmountTotal
Hammer Price (Lot #12345)€100.000%€0.00€100.00
Shipping Costs€30.000%€0.00€30.00
Buyer Protection€2.000%€0.00€2.00
Platform Commission Buyer (6%)€6.000%€0.00€6.00
TOTAL PAYABLE BY BUYER€0.00€138.00

2. The Sales Settlement for the Non-EU Seller

Platform services remain fully outside the European tax net (0% VAT).

Invoice LineAmountVAT RateVAT AmountTotal
Gross Buyer Revenue (Bottle + Shipping)€130.000%€0.00€130.00
Reserve Price Setting Fee-€2.000%€0.00-€2.00
Fixed Sales Fee Per Lot-€2.000%€0.00-€2.00
Platform Commission Seller (0%)-€0.000%€0.00-€0.00
NET PAYOUT REVENUE€0.00€126.00

Why VAT Applies & Actions Required:

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.

CATEGORY D: OUTSIDE THE EU TO OUTSIDE THE EU

Scenario 12: Transaction Entirely Outside the EU (Worldwide to Worldwide)

Seller: Private OR Company Outside the EU (e.g., USA) | Buyer: Private OR Company Outside the EU (e.g., Japan)

1. The Invoice for the Buyer Outside the EU

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 LineAmountVAT RateVAT AmountTotal
Hammer Price (Lot #12345)€100.000%€0.00€100.00
Shipping Costs€30.000%€0.00€30.00
Buyer Protection€2.000%€0.00€2.00
Platform Commission Buyer (6%)€6.000%€0.00€6.00
TOTAL PAYABLE BY BUYER€0.00€138.00

2. The Sales Settlement for the Seller Outside the EU

Platform services delivered to non-EU entities are fully exempt from European VAT (0%).

Invoice LineAmountVAT RateVAT AmountTotal
Gross Buyer Revenue (Bottle + Shipping)€130.000%€0.00€130.00
Reserve Price Setting Fee-€2.000%€0.00-€2.00
Fixed Sales Fee Per Lot-€2.000%€0.00-€2.00
Platform Commission Seller (0%)-€0.000%€0.00-€0.00
NET PAYOUT REVENUE€0.00€126.00

Why VAT Applies/Does Not Apply:

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.