# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 339

Extent: E+W+S+N.I.

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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Source: https://www.legislation.gov.uk/eudr/2006/112/article/339 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-339
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.