VAT registered buyers from the EU countries may be able to seek repayment of the import VAT paid by applying to HM Revenue and Customs. On request, immediately after the sale, the office can either ask HM Revenue and Customs to generate a C79 certificate (for UK buyers), or obtain a copy of the import C88 (for other EU VAT registered buyers), which may be used to claim recovery of the VAT. Otherwise Gardiner Houlgate may re-invoice the lot and charge VAT at 20% on both the Hammer Price and the Premium and provide a tax invoice to the buyer