Article 339 Directive 2006/112/EC
Special arrangements for sales by public auction
Title XII · Special schemes › Chapter 4 · Special arrangements for second-hand goods, works of art, collectors' items and antiques › Section 3 · Special arrangements for sales by public auction
Text of Article 339
The organiser of the sale by public auction must issue to the purchaser an invoice itemising the following:
(a)the auction price of the goods;
(b)taxes, duties, levies and charges;
(c)incidental expenses, such as commission, packing, transport and insurance costs, charged by the organiser to the purchaser of the goods.
The invoice issued by the organiser of the sale by public auction must not indicate any VAT separately.
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