VAT on the lot: Yes, always

If you buy an unborn foal whereby the carrying mare stays with the seller, from a professional (VAT-registered) seller, then the seller is obliged to charge VAT on the sale.

In this case we will always collect the auction price plus the corresponding VAT. Since in this case the delivery cannot meet the deadline that applies to a legally valid intra-Community or non-EU supply, we can never credit the VAT.