VAT is due on all sales of items and services except for sales from private individuals and cases that do not fall under this obligation.
In general, if not specifically started in the lot description, VAT will be regularly applied.

The cases exempt from VAT are as follows:

1) Regular exporters : in order to benefit from VAT exemption, it is necessary to submit, before issuing the sales invoice, a specific Declaration of Intent:

• one addressed to Abilio for the part concerning commissions;
• a second declaration addressed to the Procedure for the assets won.
  
  Remember that the Declaration of Intent includes a receipt from the Revenue Agency.
  You will find the necessary data in the payment drafts you will receive via email following the award.
  
  2) Registration in the VIES register : if both the seller and winning bidder are registered in the VIES, VAT will not be applied to the invoiced amounts and you will receive payment drafts already exempt from VAT. If, on the contrary, one of the two parties involved is not registered with VIES, VAT will be regularly applied.
  Remember that this exemption applies only to companies with a VAT number belonging to the EU, and cannot be applied to Italian buyers.
  Check HERE the registration.
  
  3) Foreign bidder outside the EEC : in this case, payment will be required for the corresponding VAT amount, calculated on the items won, as an Export deposit, which will than be refunded upon receipt of the DAE (export document or any other document provided the export of the items outside the EU) within the deadline established by the Specific Sales Conditions published on the auction page.
  
  4) Italian companies or individuals : if not specifically indicated in the lot description, VAT will be regularly applied.
  
  5) Items from individuals: in the event that the application of VAT is not foreseen or is applied at a different percentage, you will find the information reported in the lot description.