
219-178-NF
81 kW (110 HP), 8,360 km, 02/202539,970 EUR
VAT reclaimable 81 (110)
8,360
02/2025
39,970 EURVAT reclaimable
Consumption and emission values (combined): 7.2 l/100 km* • 190 g CO2/km** • CO2 class G

VW-808-VW
180 kW (245 HP), 7,000 km, 09/202439,880 EUR
VAT reclaimable
180 (245)
7,000
09/2024
39,880 EURVAT reclaimable
Consumption and emission values (combined): 7.2 l/100 km* • 162 g CO2/km** • CO2 class F

395-108-GW
160 kW (218 HP), 13,190 km, 12/202339,680 EUR
VAT reclaimable 160 (218)
13,190
12/2023
39,680 EURVAT reclaimable

112-152-GW
110 kW (150 HP), 4,050 km, 03/202538,930 EUR
VAT reclaimable 110 (150)
4,050
03/2025
38,930 EURVAT reclaimable
Consumption and emission values (combined): 5.6 l/100 km* • 128 g CO2/km** • CO2 class D

202-189-GW
110 kW (150 HP), 1,460 km, 03/202538,860 EUR
VAT reclaimable 110 (150)
1,460
03/2025
38,860 EURVAT reclaimable
Consumption and emission values (combined): 5.5 l/100 km* • 126 g CO2/km** • CO2 class D

0315-28-GW
110 kW (150 HP), 20,590 km, 10/202438,740 EUR
VAT reclaimable 110 (150)
20,590
10/2024
38,740 EURVAT reclaimable
Consumption and emission values (combined): 5.4 l/100 km* • 142 g CO2/km** • CO2 class E

414-109-GW
110 kW (150 HP), 6,720 km, 03/202538,460 EUR
VAT reclaimable 110 (150)
6,720
03/2025
38,460 EURVAT reclaimable
Consumption and emission values (combined): 5.6 l/100 km* • 128 g CO2/km** • CO2 class D

0316-92-NF
81 kW (110 HP), 300 km, 03/202537,980 EUR
VAT reclaimable 81 (110)
300
03/2025
37,980 EURVAT reclaimable
Consumption and emission values (combined): 7.1 l/100 km* • 187 g CO2/km** • CO2 class G

9818-10-GW
147 kW (200 HP), 7,980 km, 05/202437,680 EUR
VAT reclaimable 147 (200)
7,980
05/2024
37,680 EURVAT reclaimable
Consumption and emission values (combined): 5.2 l/100 km* • 137 g CO2/km** • CO2 class E

0392-68-NF
90 kW (122 HP), 15,530 km, 04/202537,480 EUR
VAT reclaimable 90 (122)
15,530
04/2025
37,480 EURVAT reclaimable
Consumption and emission values (combined): 5.6 l/100 km* • 147 g CO2/km** • CO2 class E

795-186-GW
110 kW (150 HP), 21,090 km, 01/202535,930 EUR
VAT reclaimable 110 (150)
21,090
01/2025
35,930 EURVAT reclaimable
Consumption and emission values (combined): 4.8 l/100 km* • 125 g CO2/km** • CO2 class D

298-141-GW
110 kW (150 HP), 10,980 km, 03/202535,930 EUR
VAT reclaimable 110 (150)
10,980
03/2025
35,930 EURVAT reclaimable
Consumption and emission values (combined): 4.6 l/100 km* • 121 g CO2/km** • CO2 class D

0306-15-GW
110 kW (150 HP), 15,160 km, 03/202535,860 EUR
VAT reclaimable 110 (150)
15,160
03/2025
35,860 EURVAT reclaimable
Consumption and emission values (combined): 6.3 l/100 km* • 144 g CO2/km** • CO2 class E

391-146-GW
110 kW (150 HP), 17,910 km, 04/202535,680 EUR
VAT reclaimable 110 (150)
17,910
04/2025
35,680 EURVAT reclaimable
Consumption and emission values (combined): 6.1 l/100 km* • 138 g CO2/km** • CO2 class E

9987-35-GW
147 kW (200 HP), 31,590 km, 12/202235,360 EUR
VAT reclaimable 147 (200)
31,590
12/2022
35,360 EURVAT reclaimable

EU--90-NW
110 kW (150 HP), 14,000 km, 03/202533,990 EUR
VAT reclaimable
110 (150)
14,000
03/2025
33,990 EURVAT reclaimable
Consumption and emission values (combined): 5.0 l/100 km* • 123 g CO2/km** • CO2 class D

EU-166-VW
110 kW (150 HP), 9,000 km, 08/202533,950 EUR
VAT reclaimable
110 (150)
9,000
08/2025
33,950 EURVAT reclaimable
Consumption and emission values (combined): 5.0 l/100 km* • 122 g CO2/km** • CO2 class D

375-191-GW
110 kW (150 HP), 16,490 km, 07/202533,950 EUR
VAT reclaimable 110 (150)
16,490
07/2025
33,950 EURVAT reclaimable
Consumption and emission values (combined): 6.9 l/100 km* • 157 g CO2/km** • CO2 class F

9829-23-GW
110 kW (150 HP), 25,130 km, 05/202433,860 EUR
VAT reclaimable 110 (150)
25,130
05/2024
33,860 EURVAT reclaimable
Consumption and emission values (combined): 5.7 l/100 km* • 129 g CO2/km** • CO2 class D

842-105-GW
110 kW (150 HP), 19,710 km, 09/202433,780 EUR
VAT reclaimable 110 (150)
19,710
09/2024
33,780 EURVAT reclaimable
Consumption and emission values (combined): 6.3 l/100 km* • 144 g CO2/km** • CO2 class E

245-184-GW
221 kW (300 HP), 18,640 km, 07/202333,680 EUR
VAT reclaimable 221 (300)
18,640
07/2023
33,680 EURVAT reclaimable
Consumption and emission values (combined): 7.5 l/100 km* • 171 g CO2/km** • CO2 class F

844-115-GW
110 kW (150 HP), 19,860 km, 08/202433,560 EUR
VAT reclaimable 110 (150)
19,860
08/2024
33,560 EURVAT reclaimable
Consumption and emission values (combined): 6.3 l/100 km* • 144 g CO2/km** • CO2 class E

821-405-GW
110 kW (150 HP), 19,910 km, 06/202433,460 EUR
VAT reclaimable 110 (150)
19,910
06/2024
33,460 EURVAT reclaimable
Consumption and emission values (combined): 5.5 l/100 km* • 125 g CO2/km** • CO2 class D

051-203-GW
110 kW (150 HP), 25,120 km, 05/202333,460 EUR
VAT reclaimable 110 (150)
25,120
05/2023
33,460 EURVAT reclaimable
Consumption and emission values (combined): 7.0 l/100 km* • 158 g CO2/km** • CO2 class F

EU-800-VW
110 kW (150 HP), 12,000 km, 01/202532,990 EUR
VAT reclaimable
110 (150)
12,000
01/2025
32,990 EURVAT reclaimable
Consumption and emission values (combined): 6.0 l/100 km* • 144 g CO2/km** • CO2 class E

0110-87-NF
90 kW (122 HP), 300 km, 07/202532,860 EUR
VAT reclaimable 90 (122)
300
07/2025
32,860 EURVAT reclaimable
Consumption and emission values (combined): 5.6 l/100 km* • 147 g CO2/km** • CO2 class E

192-110-GW
110 kW (150 HP), 112,560 km, 07/202232,860 EUR
VAT reclaimable 110 (150)
112,560
07/2022
32,860 EURVAT reclaimable
Consumption and emission values (combined): 5.8 l/100 km* • 151 g CO2/km** • CO2 class E

341-172-GW
147 kW (200 HP), 85,030 km, 11/202232,860 EUR
VAT reclaimable 147 (200)
85,030
11/2022
32,860 EURVAT reclaimable
Consumption and emission values (combined): 6.6 l/100 km* • 174 g CO2/km** • CO2 class F

0417-36-GW
85 kW (116 HP), 4,120 km, 03/202532,360 EUR
VAT reclaimable 85 (116)
4,120
03/2025
32,360 EURVAT reclaimable
Consumption and emission values (combined): 5.2 l/100 km* • 119 g CO2/km** • CO2 class D

9799-4-GW
110 kW (150 HP), 29,990 km, 03/202331,680 EUR
VAT reclaimable
110 (150)
29,990
03/2023
31,680 EURVAT reclaimable
Consumption and emission values (combined): 6.9 l/100 km* • 156 g CO2/km** • CO2 class F

9547-27-GW
230 kW (313 HP), 79,090 km, 03/202131,680 EUR
VAT reclaimable 230 (313)
79,090
03/2021
31,680 EURVAT reclaimable
Consumption and emission values (combined): 23.7 kWh/100km* • 0 g CO2/km** • CO2 class A

991-157-GW
110 kW (150 HP), 22,390 km, 09/202431,480 EUR
VAT reclaimable 110 (150)
22,390
09/2024
31,480 EURVAT reclaimable
Consumption and emission values (combined): 6.5 l/100 km* • 149 g CO2/km** • CO2 class E

210-212-GW
180 kW (245 HP), 27,620 km, 08/202331,480 EUR
VAT reclaimable 180 (245)
27,620
08/2023
31,480 EURVAT reclaimable
Consumption and emission values (combined): 7.1 l/100 km* • 162 g CO2/km** • CO2 class F

631-161-GW
110 kW (150 HP), 6,810 km, 02/202530,960 EUR
VAT reclaimable 110 (150)
6,810
02/2025
30,960 EURVAT reclaimable
Consumption and emission values (combined): 6.2 l/100 km* • 142 g CO2/km** • CO2 class E

0284-88-NF
75 kW (102 HP), 43,540 km, 10/202130,890 EUR
VAT reclaimable 75 (102)
43,540
10/2021
30,890 EURVAT reclaimable
Consumption and emission values (combined): 9.6 l/100 km* • 251 g CO2/km** • CO2 class G

596-411-GW
85 kW (116 HP), 300 km, 01/202530,850 EUR
VAT reclaimable 85 (116)
300
01/2025
30,850 EURVAT reclaimable
Consumption and emission values (combined): 5.9 l/100 km* • 133 g CO2/km** • CO2 class D

436-190-GW
220 kW (299 HP), 90,550 km, 12/202129,860 EUR
VAT reclaimable 220 (299)
90,550
12/2021
29,860 EURVAT reclaimable
Consumption and emission values (combined): 19.0 kWh/100km* • 0 g CO2/km** • CO2 class A

907-206-GW
150 kW (204 HP), 36,890 km, 05/202229,860 EUR
VAT reclaimable 150 (204)
36,890
05/2022
29,860 EURVAT reclaimable
Consumption and emission values (combined): 18.1 kWh/100km* • 0 g CO2/km** • CO2 class A

797-100-NF
103 kW (140 HP), 80,240 km, 03/202029,680 EUR
VAT reclaimable 103 (140)
80,240
03/2020
29,680 EURVAT reclaimable
Consumption and emission values (combined): 10.2 l/100 km* • 267 g CO2/km** • CO2 class G

382-101-GW
195 kW (265 HP), 70,680 km, 12/202228,860 EUR
VAT reclaimable 195 (265)
70,680
12/2022
28,860 EURVAT reclaimable
Consumption and emission values (combined): 17.5 kWh/100km* • 0 g CO2/km** • CO2 class A

208-211-GW
110 kW (150 HP), 47,440 km, 07/202328,280 EUR
VAT reclaimable 110 (150)
47,440
07/2023
28,280 EURVAT reclaimable
Consumption and emission values (combined): 4.8 l/100 km* • 127 g CO2/km** • CO2 class D

0336-95-NF
84 kW (114 HP), 65,830 km, 08/202127,860 EUR
VAT reclaimable 84 (114)
65,830
08/2021
27,860 EURVAT reclaimable
Consumption and emission values (combined): 6.7 l/100 km* • 152 g CO2/km** • CO2 class E

861-137-GW
85 kW (116 HP), 7,640 km, 05/202527,860 EUR
VAT reclaimable 85 (116)
7,640
05/2025
27,860 EURVAT reclaimable
Consumption and emission values (combined): 5.6 l/100 km* • 126 g CO2/km** • CO2 class D

MSHSH110-GW
85 kW (116 HP), 14,680 km, 04/202427,380 EUR
VAT reclaimable 85 (116)
14,680
04/2024
27,380 EURVAT reclaimable
Consumption and emission values (combined): 6.0 l/100 km* • 137 g CO2/km** • CO2 class E

227-233-GW
85 kW (116 HP), 11,890 km, 08/202426,930 EUR
VAT reclaimable 85 (116)
11,890
08/2024
26,930 EURVAT reclaimable
Consumption and emission values (combined): 5.6 l/100 km* • 127 g CO2/km** • CO2 class D

SE 110_NW
85 kW (116 HP), 15,000 km, 09/202426,890 EUR
VAT reclaimable
85 (116)
15,000
09/2024
26,890 EURVAT reclaimable
Consumption and emission values (combined): 5.0 l/100 km* • 135 g CO2/km** • CO2 class D

9579-17-GW
85 kW (116 HP), 15,690 km, 03/202426,880 EUR
VAT reclaimable 85 (116)
15,690
03/2024
26,880 EURVAT reclaimable
Consumption and emission values (combined): 5.9 l/100 km* • 135 g CO2/km** • CO2 class D

226-231-GW
85 kW (116 HP), 17,720 km, 02/202526,880 EUR
VAT reclaimable 85 (116)
17,720
02/2025
26,880 EURVAT reclaimable
Consumption and emission values (combined): 5.5 l/100 km* • 126 g CO2/km** • CO2 class D

432-228-GW
85 kW (116 HP), 19,410 km, 05/202526,880 EUR
VAT reclaimable 85 (116)
19,410
05/2025
26,880 EURVAT reclaimable
Consumption and emission values (combined): 5.9 l/100 km* • 134 g CO2/km** • CO2 class D

327-124-GW
180 kW (245 HP), 54,120 km, 10/202226,830 EUR
VAT reclaimable 180 (245)
54,120
10/2022
26,830 EURVAT reclaimable

287-103-GW
85 kW (116 HP), 18,620 km, 03/202526,730 EUR
VAT reclaimable 85 (116)
18,620
03/2025
26,730 EURVAT reclaimable
Consumption and emission values (combined): 5.6 l/100 km* • 126 g CO2/km** • CO2 class D

712-167-GW
110 kW (150 HP), 46,810 km, 12/202125,950 EUR
VAT reclaimable 110 (150)
46,810
12/2021
25,950 EURVAT reclaimable
Consumption and emission values (combined): 6.4 l/100 km* • 145 g CO2/km** • CO2 class E

367-126-GW
85 kW (116 HP), 18,540 km, 04/202525,930 EUR
VAT reclaimable 85 (116)
18,540
04/2025
25,930 EURVAT reclaimable
Consumption and emission values (combined): 5.7 l/100 km* • 129 g CO2/km** • CO2 class D

9071-2-GW
110 kW (150 HP), 8,540 km, 09/202325,860 EUR
VAT reclaimable 110 (150)
8,540
09/2023
25,860 EURVAT reclaimable
Consumption and emission values (combined): 5.9 l/100 km* • 133 g CO2/km** • CO2 class D

228-106-GW
70 kW (95 HP), 13,550 km, 02/202525,780 EUR
VAT reclaimable 70 (95)
13,550
02/2025
25,780 EURVAT reclaimable
Consumption and emission values (combined): 5.6 l/100 km* • 127 g CO2/km** • CO2 class D

EU-165-NW
81 kW (110 HP), 18,000 km, 09/202425,490 EUR
VAT reclaimable
81 (110)
18,000
09/2024
25,490 EURVAT reclaimable
Consumption and emission values (combined): 5.0 l/100 km* • 132 g CO2/km** • CO2 class D

231-225-GW
110 kW (150 HP), 42,710 km, 08/202225,360 EUR
VAT reclaimable 110 (150)
42,710
08/2022
25,360 EURVAT reclaimable
Consumption and emission values (combined): 6.6 l/100 km* • 151 g CO2/km** • CO2 class E

0206-96-NF
81 kW (110 HP), 35,540 km, 09/202124,880 EUR
VAT reclaimable 81 (110)
35,540
09/2021
24,880 EURVAT reclaimable
Consumption and emission values (combined): 7.2 l/100 km* • 189 g CO2/km** • CO2 class G

221-195-GW
110 kW (150 HP), 58,940 km, 09/202124,860 EUR
VAT reclaimable 110 (150)
58,940
09/2021
24,860 EURVAT reclaimable
Consumption and emission values (combined): 6.7 l/100 km* • 153 g CO2/km** • CO2 class E

465-119-GW
85 kW (116 HP), 19,040 km, 10/202424,680 EUR
VAT reclaimable 85 (116)
19,040
10/2024
24,680 EURVAT reclaimable
Consumption and emission values (combined): 5.9 l/100 km* • 134 g CO2/km** • CO2 class D

205-185-GW
150 kW (204 HP), 66,770 km, 05/202224,560 EUR
VAT reclaimable 150 (204)
66,770
05/2022
24,560 EURVAT reclaimable
Consumption and emission values (combined): 17.0 kWh/100km* • 0 g CO2/km** • CO2 class A

378-199-GW
96 kW (131 HP), 31,340 km, 05/202223,950 EUR
VAT reclaimable 96 (131)
31,340
05/2022
23,950 EURVAT reclaimable
Consumption and emission values (combined): 5.6 l/100 km* • 126 g CO2/km** • CO2 class D

403-131-GW
81 kW (110 HP), 12,560 km, 11/202323,860 EUR
VAT reclaimable 81 (110)
12,560
11/2023
23,860 EURVAT reclaimable
Consumption and emission values (combined): 5.9 l/100 km* • 133 g CO2/km** • CO2 class D

899-179-GW
150 kW (204 HP), 38,940 km, 05/202123,860 EUR
150 (204)
38,940
05/2021
23,860 EUR

9867-72-NF
75 kW (102 HP), 29,880 km, 02/202123,680 EUR
VAT reclaimable 75 (102)
29,880
02/2021
23,680 EURVAT reclaimable
Consumption and emission values (combined): 4.9 l/100 km* • 129 g CO2/km** • CO2 class D

039-214-GW
110 kW (150 HP), 51,040 km, 10/202022,930 EUR
110 (150)
51,040
10/2020
22,930 EUR
Consumption and emission values (combined): 6.7 l/100 km* • 152 g CO2/km** • CO2 class E

200-406-GW
110 kW (150 HP), 51,790 km, 02/202222,780 EUR
VAT reclaimable 110 (150)
51,790
02/2022
22,780 EURVAT reclaimable
Consumption and emission values (combined): 6.6 l/100 km* • 149 g CO2/km** • CO2 class E

009-196-GW
70 kW (95 HP), 4,980 km, 10/202422,680 EUR
VAT reclaimable 70 (95)
4,980
10/2024
22,680 EURVAT reclaimable
Consumption and emission values (combined): 5.7 l/100 km* • 129 g CO2/km** • CO2 class D

466-121-GW
70 kW (95 HP), 18,320 km, 09/202422,480 EUR
VAT reclaimable 70 (95)
18,320
09/2024
22,480 EURVAT reclaimable
Consumption and emission values (combined): 5.9 l/100 km* • 133 g CO2/km** • CO2 class D

727-235-GW
160 kW (218 HP), 90,300 km, 07/202122,380 EUR
VAT reclaimable 160 (218)
90,300
07/2021
22,380 EURVAT reclaimable

0107-82-NF
110 kW (150 HP), 85,610 km, 08/201921,950 EUR
110 (150)
85,610
08/2019
21,950 EUR
Consumption and emission values (combined): 7.4 l/100 km* • 194 g CO2/km** • CO2 class G

EU 116 -GW
70 kW (95 HP), 15,000 km, 10/202321,890 EUR
VAT reclaimable 70 (95)
15,000
10/2023
21,890 EURVAT reclaimable
Consumption and emission values (combined): 5.5 l/100 km* • 124 g CO2/km** • CO2 class D

0134-66-NF
81 kW (110 HP), 137,840 km, 04/202121,680 EUR
VAT reclaimable 81 (110)
137,840
04/2021
21,680 EURVAT reclaimable
Consumption and emission values (combined): 7.2 l/100 km* • 190 g CO2/km** • CO2 class G

9889-79-NF
75 kW (102 HP), 129,960 km, 11/201920,860 EUR
VAT reclaimable 75 (102)
129,960
11/2019
20,860 EURVAT reclaimable
Consumption and emission values (combined): 9.3 l/100 km* • 245 g CO2/km** • CO2 class G

531-202-GW
70 kW (95 HP), 9,620 km, 03/202420,860 EUR
VAT reclaimable 70 (95)
9,620
03/2024
20,860 EURVAT reclaimable
Consumption and emission values (combined): 5.7 l/100 km* • 129 g CO2/km** • CO2 class D

0321-30-GW
85 kW (116 HP), 63,490 km, 09/202120,860 EUR
VAT reclaimable 85 (116)
63,490
09/2021
20,860 EURVAT reclaimable
Consumption and emission values (combined): 4.5 l/100 km* • 118 g CO2/km** • CO2 class D

778-188-GW
59 kW (80 HP), 9,900 km, 06/202420,380 EUR
VAT reclaimable 59 (80)
9,900
06/2024
20,380 EURVAT reclaimable
Consumption and emission values (combined): 5.5 l/100 km* • 126 g CO2/km** • CO2 class D

243-213-NF
75 kW (102 HP), 99,510 km, 05/201819,950 EUR
75 (102)
99,510
05/2018
19,950 EUR

10350-1-GW
180 kW (245 HP), 107,220 km, 09/202219,860 EUR
VAT reclaimable 180 (245)
107,220
09/2022
19,860 EURVAT reclaimable

281-128-GW
85 kW (116 HP), 69,090 km, 07/202019,680 EUR
VAT reclaimable 85 (116)
69,090
07/2020
19,680 EURVAT reclaimable
Consumption and emission values (combined): 5.3 l/100 km* • 139 g CO2/km** • CO2 class E

766-145-GW
59 kW (80 HP), 9,980 km, 06/202419,360 EUR
VAT reclaimable 59 (80)
9,980
06/2024
19,360 EURVAT reclaimable
Consumption and emission values (combined): 5.3 l/100 km* • 121 g CO2/km** • CO2 class D

919-232-GW
85 kW (116 HP), 87,450 km, 03/201918,840 EUR
85 (116)
87,450
03/2019
18,840 EUR
Consumption and emission values (combined): 6.0 l/100 km* • 157 g CO2/km** • CO2 class F

323-111-GW
92 kW (125 HP), 50,770 km, 05/201517,860 EUR
92 (125)
50,770
05/2015
17,860 EUR

286-102-GW
59 kW (80 HP), 19,230 km, 09/202317,430 EUR
VAT reclaimable 59 (80)
19,230
09/2023
17,430 EURVAT reclaimable
Consumption and emission values (combined): 5.5 l/100 km* • 124 g CO2/km** • CO2 class D

0277-71-NF
75 kW (102 HP), 53,930 km, 03/202016,950 EUR
VAT reclaimable 75 (102)
53,930
03/2020
16,950 EURVAT reclaimable
Consumption and emission values (combined): 5.7 l/100 km* • 149 g CO2/km** • CO2 class E

0267-14-GW
70 kW (95 HP), 89,740 km, 12/202215,860 EUR
VAT reclaimable 70 (95)
89,740
12/2022
15,860 EURVAT reclaimable
Consumption and emission values (combined): 5.2 l/100 km* • 119 g CO2/km** • CO2 class D

0370-26-GW
70 kW (95 HP), 84,190 km, 04/201914,930 EUR
70 (95)
84,190
04/2019
14,930 EUR
Consumption and emission values (combined): 5.6 l/100 km* • 127 g CO2/km** • CO2 class D

133752-KOM
92 kW (125 HP), 61,250 km, 12/201614,500 EUR
92 (125)
61,250
12/2016
14,500 EUR

9515-12-GW
59 kW (80 HP), 74,640 km, 12/202013,950 EUR
VAT reclaimable 59 (80)
74,640
12/2020
13,950 EURVAT reclaimable
Consumption and emission values (combined): 5.5 l/100 km* • 125 g CO2/km** • CO2 class D

929-224-GW
48 kW (65 HP), 32,230 km, 06/202313,860 EUR
VAT reclaimable 48 (65)
32,230
06/2023
13,860 EURVAT reclaimable
Consumption and emission values (combined): 5.1 l/100 km* • 116 g CO2/km** • CO2 class D

0355-32-GW
48 kW (65 HP), 50,290 km, 11/202111,860 EUR
VAT reclaimable 48 (65)
50,290
11/2021
11,860 EURVAT reclaimable
Consumption and emission values (combined): 5.2 l/100 km* • 118 g CO2/km** • CO2 class D

0147-62-GW
55 kW (75 HP), 75,030 km, 01/202110,950 EUR
VAT reclaimable 55 (75)
75,030
01/2021
10,950 EURVAT reclaimable