Article 339U.K.
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.