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Auctioneers

If a person is selling goods at an auction and those goods will be exported, the VAT treatment of the sale will depend upon whether the auctioneer will be acting in their own name (ie as an undisclosed agent) or as a disclosed agent, and whether the purchaser knows that they are buying the goods from a UK seller. The UK seller needs to know what the arrangements will be from a VAT perspective as this will determine whether VAT needs to be accounted for on the goods sold at the auction where they are subsequently exported to an overseas destination.

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