The foals offered for sale in the Excel Friesian Auction may or may not be subject to VAT. In the foal text it is indicated as follows.
VAT: no or VAT: yes

The VAT rate depends on the capacity and/or nationality of the seller, buyer, and applicable regulations. Below a brief explanation. Please contact us if you have questions regarding your situation. 

VAT: no
The seller of the foal is not subject to VAT, no VAT is charged to the purchase.  

VAT: yes
The seller of the foal is liable for VAT. For that reason, the foal is sold excl. VAT. The price of your bid is the price excluding VAT. The applicable VAT rate is computed over and then added to the purchase price. 
The VAT rate that is charged depends on multiple factors and is determined as follows:

• The VAT rate is 21% for a purchase from within the Netherlands
• If buyer is a business in or outside the EU, the VAT zero-rate may be applied at the request of the buyer. This only applies if the foal is transported to the concerning country after weaning and thus does not stay in the Netherlands.
• In case of a purchase by an individual outside the EU, no VAT is charged.