VAT: VAT is included. For business buyers from EU (with a valid VAT number) we offer price without VAT. Please contact us before purchase. Send us your company data including VAT number and eBay price offer without VAT (deduct the VAT rate in your country). Invoice will be included in the packet. Item description: Fuling DZB100B005.5L4A, 5.5 kW, 400 V Item condition: USED, REFURBISHED, TESTED, 6 months warranty Payment: Bank transfer or PayPal. Shipping: Item will be shipped from Slovenia (European Union) by Post of Slovenia with tracking number. Item will be shipped within 2 working days after payment is received. International buyers – Please note:  ! CONTACT US BEFORE PURCHASE ! Import duties, taxes and charges are not included in the item price or shipping cost. These charges are the buyer's responsibility. Please check with your country's customs office to determine what these additional costs will be prior to bidding or buying.   Warranty policy: In case of warranty issue return shipping costs are buyer responsibility. In case of money refund we will subtract shipping costs, eBay fee and PayPal/bank fee. Also we do not refund import duties, taxes and charges. We will refund the money after we receive the item. Items must be handled/installed by competent and qualified personnel, otherwise warranty will be void. We are also not responsible for any damage occurring during non-professional assembly/mounting/usage. Items must be returned in the same physically condition (non-damaged) and packaging as you received it. Warranty stickers (if any) must not be damaged. There must be no signs of disassembling and repairing. Otherwise the warranty will be void. Our company info: SIGI elektronika, Ziga Divjak s.p. Cesta VII/5 Gric 1310 Ribnica Slovenia, European Union VAT id: SI 28028996 For further information please visit our website.