The “Deposit pending export documents” is a VAT security deposit that may be charged when goods are purchased for cross-border delivery.
It is generally relevant to business buyers who purchase goods from another EU country using a valid VAT identification number or who export goods outside the European Union.
Why is a VAT deposit charged?
Surplex or the seller may initially charge an amount corresponding to the applicable VAT. This protects the selling company if the documents required to prove the tax-exempt delivery or export are not submitted.
The applicable amount will be displayed in your payment summary or invoice.
When will the deposit be refunded?
The deposit can be refunded once the required documents have been received and checked.
Depending on the country and type of transport, the required documents may include:
- A signed CMR document
- A transport invoice
- Proof of delivery
- An entry certificate
- A parcel label and tracking information
- An export declaration or electronic proof of export
What is the deadline for submitting the documents?
Please submit all required documents by the 10th day of the month following the collection date, unless a different deadline is stated in the invoice or auction conditions.
If the documents are not provided within the applicable period, the deposit may be used to convert the transaction into a sale subject to VAT. This process may be irreversible.
Where can I find the required documents?
The required documents depend on the country where the lot was located and how it was transported.
Please check our country-specific VAT refund information or contact the responsible Surplex team shown on your invoice.