Used Otinus Laser Cutter 3000X1500 3Kw for sale (5,818)

Condition: new, Year of construction: 2025, All-round sheet fiber laser metal cutting machine Equipped with automatic functions of nozzle changing and one-click processing, P-Series is competent for all cutting demands. Flake graphite in the cutting machine bed improves greatly the shock absorption and wear resistance, and residual stress almost disappears after age hardening, therefore, precision and lifetime of the equipment are improved, and costs saved. The special fiber laser nozzle and cutting process ensure faster carbon steel oxygen cutting, more gas-saving low-pressure stainless steel nitrogen cutting, and better-quality carbon steel air cutting. Fiber laser heads are able to detect jutting obstacles to effectively reduce the damage rate and save the maintenance cost of a laser cutter. Dwodpfehv U S Njx Ap Dec The fully closed-loop control adjusts according to feedback to ensure that the actual motion position is consistent with the theoretical input value. With One-click Processing, one laser cutter is able to process multiple sheets in batches with a one-off setup, achieving batch processing. Condition: New Laser Type: Fiber Laser Laser Power: 1500W - 30000W Cutting Area: 3048*1524mm - 6100*2500mm Cutting Speed: 0-169m/min Positioning accuracy: ±0.03mm - ±0.05mm Repositioning accuracy: ±0.02mm - ±0.03mm Graphic Format Supported: AI, BMP, Dst, Dwg, DXF, DXP, LAS, PLT CNC or Not: Yes Cooling Mode: WATER COOLING

Condition: used, machine/vehicle number: 007393, Max width workable: 2500 mm Dodpfx Aowkrqiop Djwc

Condition: ready for operation (used), Year of construction: 2021, operating hours: 300 h, functionality: fully functional, total height: 1,000 mm, total width: 550 mm, total length: 1,200 mm, laser power: 1,500 W, laser wavelength: 1,075 nm, ambient temperature (max.): 45 °C, The machine is in very good condition with less than 300 operating hours! TECHNICAL DETAILS Laser power at the workpiece: 1,500 W Wavelength: 1,075 ± 5 nm Type of laser beam delivery cable: LLK-A / BF 10 Laser safety Laser protection class: 4 Performance Level Emergency Stop button (PLE) Dwodpfozb Nl Rex Ap Doc TSS – Triple Security System Installation conditions and options Ambient temperature: 5–45 °C Integrated cooling Operating concept Machine control: Touch panel Programmable channels: 9 WLAN MACHINE DETAILS Dimensions (W x H x D): 550 × 1,000 × 1,200 mm EQUIPMENT Integrated pilot laser BLT laser welding device PenWelder Laser beam delivery cable Connection cable Contact tips and guide rail Configurable access control OPC-UA interface Remote service

Condition: new, Year of construction: 2025, All-round sheet fiber laser metal cutting machine Equipped with automatic functions of nozzle changing and one-click processing, P-Series is competent for all cutting demands. Flake graphite in the cutting machine bed improves greatly the shock absorption and wear resistance, and residual stress almost disappears after age hardening, therefore, precision and lifetime of the equipment are improved, and costs saved. The special fiber laser nozzle and cutting process ensure faster carbon steel oxygen cutting, more gas-saving low-pressure stainless steel nitrogen cutting, and better-quality carbon steel air cutting. Fiber laser heads are able to detect jutting obstacles to effectively reduce the damage rate and save the maintenance cost of a laser cutter. Dwodpfxjhwhfio Ap Dsc The fully closed-loop control adjusts according to feedback to ensure that the actual motion position is consistent with the theoretical input value. With One-click Processing, one laser cutter is able to process multiple sheets in batches with a one-off setup, achieving batch processing. Condition: New Laser Type: Fiber Laser Laser Power: 1500W - 30000W Cutting Area: 3048*1524mm - 6100*2500mm Cutting Speed: 0-169m/min Positioning accuracy: ±0.03mm - ±0.05mm Repositioning accuracy: ±0.02mm - ±0.03mm Graphic Format Supported: AI, BMP, Dst, Dwg, DXF, DXP, LAS, PLT CNC or Not: Yes Cooling Mode: WATER COOLING

Condition: new, functionality: fully functional, Year of construction: 2026, laser type: fiber laser, laser source manufacturer: Maxphotonics, Equipment: CE marking, centralized greasing system, cooling unit, documentation/manual, emergency stop, fume extraction, safety light barrier, Why keep struggling with the cut quality of fine plasma systems? Why waste valuable space in your workshop with a shuttle table? Why continue spending thousands of euros every year on expensive plasma consumables? Dwsdpfxjy Smf Rs Ap Djc Beyond the obvious advantages of modern fiber laser technology—particularly in terms of precision and almost burr-free laser cut quality—laser cutting is also incredibly economical. At the same time, operating a laser cutting machine is significantly easier compared to conventional plasma cutting systems. Best of all: At Schmidt & Partners Cutting, we provide comprehensive support for your system throughout its entire service life—from our two service locations. As a reliable partner in the cutting industry, we offer first-class advice, installation, training, maintenance, and repairs. Additionally, our experience and expertise is at your disposal for assistance with cutting parameters for special materials. We also gladly support you in planning and implementing the required occupational safety measures relating to laser technology within your company. PENTA LASER MINI BULL Cutting area: 1,500 x 3,000 mm Laser systems available from 2 kW to 60 kW CE-certified, with risk assessment Don't have a suitable filtration system yet? We will also design a custom filtration solution tailored to your requirements. We look forward to hearing from you!

Condition: new, functionality: fully functional, Year of construction: 2025, Tube laser cutting machine 6m/6m 6000/12000W Dwjdpfx Apewty R As Dsc Laser source: MAX Photonics Tube diameter: 20–350 mm Laser head: Raytools BS12K straight 2D head 6000 mm automatic loading, 6000 mm unloading Three vertical chucks Servo-assisted unloading table CNC control: FSCUT5000 EtherCAT-BUS CAD/CAM software: TubesT, Tube Pro Load capacity up to 500 kg

Condition: new, Sample configuration: 2x 12m worktable Dwsdpswxvl Tofx Ap Djc 20kW Raycus fiber laser source Boci BLT461T+AB rotary axis FSCUT 9200 system HL-20000 water chiller Yaskawa servomotor Optional: air compressor

Condition: new, functionality: fully functional, Year of construction: 2025, power: 60 kW (81.58 HP), warranty duration: 24 months, Equipment: CE marking, centralized greasing system, cooling unit, documentation/manual, dust extraction, emergency stop, safety light barrier, Laser source – MAX Photonics Table size – 4000x2000 mm Control system – FSCUT 6000 Software – Cypnest + Cypcut Water chiller – Hanli Dsdpfx Aew Ix Dcsp Dswc Model: GR 4020 Power: 60,000 W Laser source: MAX Photonics Table size Straight cut: 4100 x 2450 mm Bevel cut: 3750 x 1800 mm Control system Straight cut: FSCUT 8000 Bevel cut: FSCUT 9100 Software: Cypnest + Cypcut Laser head: Boci BLT6/BLT4 Nitrogen proportional valve: SMC Water chiller: Hanli Power stabilizer: 400 kVA Load capacity: Up to 5,000 kg Laser power: 60,000 W X/Y positioning accuracy: ±0.1 mm/m X/Y repeat positioning accuracy: ±0.05 mm/m Maximum travel speed: 80 m/min Maximum acceleration: 0.8 G CNC control: EtherCAT-BUS Power supply: 380V 50Hz three-phase Servo motor power: X: 1.8 kW; Y: 5.5 kW*2; Z: 0.75 kW Power protection: Protection class IP54 External dimensions: 9700 x 4900 x 2350 mm Total machine weight: 12,500 kg Power consumption: 12kW: 78.25 kW/120 kVA 20kW: 112.25 kW/180 kVA Machine frame: welded steel Gantry crane: welded steel

Condition: new, functionality: fully functional, Year of construction: 2025, Laser source - MAX Photonics 20kW Table size - 3000x1500mm Control system - FSCUT 6000 Software - Cypnest+Cypcut Laser head - Boci BLT442 autofocus head Nitrogen proportional valve - SMC Power stabilizer - 120kVA Water chiller - Hanli Load capacity up to 5760kg X/Y positioning accuracy - ±0.05 mm/m X/Y repeatable positioning accuracy - ±0.03 mm/m Dodpjwnpztjfx Ap Dswc Maximum traverse speed - 120 m/min Maximum acceleration - 1.5 G CNC control - FSCUT 6000 Power supply - 380V 50Hz three-phase

Condition: new, functionality: fully functional, Year of construction: 2026, control type: CNC control, degree of automation: semi-automatic, actuation type: electric, controller manufacturer: Bodor, laser type: fiber laser, Applicable Material: metal Condition: New Laser Type: Fiber Laser Cutting Area: 3000*1500mm Cutting Speed: 0-40000mm/min Graphic Format Supported: AI, BMP, Dst, Dwg, DXF, DXP, LAS, PLT Cutting Thickness: 0-30mm CNC or Not: Yes Cooling Mode: WATER COOLING Control Software: Bodor Pro Place of Origin: China Brand Name: Bodor Certification: CCC, CE, GS, ISO, Sgs Laser Source Brand: IPG/MAX Laser Head Brand: bodorgenius Dodpfog Ev T Esx Ap Dowc Control System Brand: bodorpro Weight (KG): 2200 KG Key Selling Points: Tenon-and-mortise type plate welding structure bed Warranty: 3 years Laser power: 1000W Power supply: 110V/220V/380V 50Hz/60Hz

Condition: new, Year of construction: 2025, All-round sheet fiber laser metal cutting machine Equipped with automatic functions of nozzle changing and one-click processing, P-Series is competent for all cutting demands. Flake graphite in the cutting machine bed improves greatly the shock absorption and wear resistance, and residual stress almost disappears after age hardening, therefore, precision and lifetime of the equipment are improved, and costs saved. The special fiber laser nozzle and cutting process ensure faster carbon steel oxygen cutting, more gas-saving low-pressure stainless steel nitrogen cutting, and better-quality carbon steel air cutting. Fiber laser heads are able to detect jutting obstacles to effectively reduce the damage rate and save the maintenance cost of a laser cutter. The fully closed-loop control adjusts according to feedback to ensure that the actual motion position is consistent with the theoretical input value. With One-click Processing, one laser cutter is able to process multiple sheets in batches with a one-off setup, achieving batch processing. Condition: New Laser Type: Fiber Laser Dwsdjhwhfuspfx Ap Dsc Laser Power: 1500W - 30000W Cutting Area: 3048*1524mm - 6100*2500mm Cutting Speed: 0-169m/min Positioning accuracy: ±0.03mm - ±0.05mm Repositioning accuracy: ±0.02mm - ±0.03mm Graphic Format Supported: AI, BMP, Dst, Dwg, DXF, DXP, LAS, PLT CNC or Not: Yes Cooling Mode: WATER COOLING

Condition: as good as new (ex-display), Year of construction: 2025, functionality: fully functional, machine/vehicle number: 1746, shaft length: 10,564 mm, laser power: 100 W, type of cooling: air, working range: 1,750 mm, overall weight: 205 kg, table height: 1,760 mm, table length: 12,000 mm, table width: 9,200 mm, Equipment: cabin, Used fiber laser system for laser marking, engraving, marking, and microstructuring on metals and plastics. Ex-display machine, laser class 1, CE-compliant, Made in Germany. Dwedoyfvhgspfx Ap Doc Laser & Beam Source - IPG Ytterbium fiber laser - Power: 100 W - Wavelength: 10564 nm - Pulse energy: 0.2–1.0 mJ - Cooling: Air-cooled, no external cooling required - Power supply: 230 V / 50 Hz - Scanner: X-Y galvanometer with mirror mount for 1064 nm Note: Manufacturer’s lab values; actual values may vary depending on the application. Scanner & Control - F-Theta lens: f = 254 mm, anti-reflection protective glass - Marking field: 175 × 175 mm - Max. scan speed: 4 m/s Industrial PC with Windows 11 Pro, SSD storage - Controller cards for laser & scanner - Digital & analog interfaces: RS232, Ethernet, USB - Custom adaptations optional - 19" TFT color monitor, keyboard & mouse - SK CONTROL software - Industrial software for texts, logos, QR codes, variable data - Intuitive user interface, logo/photo import via mouse click - Job management and parameter library for reproducible quality - Pilot laser displays laser position as red rectangle Workstation 1 – SK LASER - Enclosed laser class 1 workstation - Combined sitting/standing workstation - Aluminum profile housing, front door with laser safety glass, bright work lighting - Dimensions: H 1760 × W 920 × D 1200 mm - Stainless steel worktop with 25-mm hole grid, 710 × 400 mm - Motorized Z-axis, travel 500 mm (gross) - Rear door for oversized workpieces (when open: laser class 4) - Extraction nozzle DN50 for fume extraction - Redundant safety equipment: emergency stop, interlock, safety relay performance level 4 - Operating temperature: 15–35°C - Connection load: 230 V / 50 Hz Condition & Delivery - Ex-display, tested machine - Optionally: Delivery including commissioning within Germany

Condition: new, Year of construction: 2026, functionality: fully functional, shaft length: 1,064 mm, workpiece weight (max.): 250 kg, input voltage: 230 V, type of input current: AC, laser power: 20 W, total height: 2,700 mm, working range: 175 mm, height adjustment type: mechanical, scan area length: 175 mm, scan area width: 175 mm, table length: 1,200 mm, table width: 1,200 mm, space requirement height: 2,700 mm, laser wavelength: 1,064 nm, working height: 500 mm, ambient temperature (min.): 15 °C, ambient temperature (max.): 35 °C, input frequency: 50 Hz, extraction nozzle diameter: 50 mm, working width: 175 mm, Equipment: cabin, IPG Fiber Laser Type M · Laser Class 1 · Made in Germany XXL Workstation – Custom Construction: - Standing workstation with table height designed for standing operation - Folding sliding door, right side fully glazed with safety glass, class LK 1 - Bright work light - Stainless steel suction nozzle DN50 - Heavy-duty drawer system: up to 250 kg, internal dimensions 1.2 × 1.2 m - External position: for loading/unloading - Internal position: for laser operation - Programmable auto-start, magnetic switch as interlock - Slots on both sides for extra-long parts, beam protection brush - Roof height for parts up to 500 mm under 254 mm lens - Z-axis manual, base value storable - Machine external height: approx. 2.50 – 2.70 m Laser – IPG MOPA: Dodpfxeyimz Ao Ap Djwc - Diode-pumped ytterbium fiber laser - Power: 20 W - Pulse duration adjustable (also for plastics) - Wavelength: 1064 nm - Pilot laser + 2 distance lasers (650 nm,

Condition: new, Year of construction: 2026, functionality: fully functional, shaft length: 1,070 mm, workpiece weight (max.): 350 kg, input voltage: 230 V, type of input current: AC, laser power: 20 W, type of cooling: air, total width: 1,200 mm, total height: 1,800 mm, total length: 940 mm, working range: 175 mm, height adjustment type: electric, door opening width: 1,100 mm, door opening height: 700 mm, scan area length: 175 mm, scan area width: 175 mm, travel distance Z-axis: 400 mm, table length: 710 mm, table width: 400 mm, laser wavelength: 1,070 nm, ambient temperature (min.): 15 °C, ambient temperature (max.): 35 °C, input frequency: 50 Hz, extraction nozzle diameter: 50 mm, working width: 175 mm, Equipment: cabin, Laser Protection Class 1 · Made in Germany · NEW 12-month warranty System & Workstation: - Combined sit/stand workstation, aluminum housing - Fully glazed right-front door, safety glass LK 1 - Bright work light, suction nozzle DN50 - Standard size: H 1760 × W 920 × D 940 mm - Workstation XXL W 1200 × H 1800 × D 940 mm, sliding roof for crane loading, max. 350 kg - Manual sliding door, opening approx. 1100 × 700 mm - Safety equipment: emergency stop, two-channel interlock, Performance Level 4 - Motorized Z-axis, travel range 400 mm, focus dependent on lens Laser: - IPG Ytterbium fiber laser - Output power 20 W, pulse energy 1.0 mJ - Wavelength 1060–1070 nm, pulse duration 100 ns - Pulse frequency 20–80 kHz, air-cooled, power consumption < 400 W - Beam quality M² < 1.2 - Pilot laser + 2 distance lasers, Y-direction manually adjustable Scanner & Control: - F-Theta lens F = 254 mm, marking field 175 × 175 mm - Windows 11 Pro, SSD, 23" monitor, keyboard & mouse - Interfaces: RS232, Ethernet, USB - SK CONTROL software for texts, logos, QR/datamatrix codes, barcodes Djdpeyipxaofx Ap Dswc Work Area & Safety: - Magnetic positioning on stainless steel platform 710 × 400 mm, hole grid 25 mm - Operating conditions: 230 V / 50 Hz, 15–35 °C

Condition: new, Year of construction: 2026, functionality: fully functional, shaft length: 1,070 mm, input voltage: 230 V, type of input current: AC, laser power: 20 W, type of cooling: air, height adjustment type: electric, scan area length: 175 mm, scan area width: 175 mm, travel distance X-axis: 500 mm, travel distance Y-axis: 500 mm, travel distance Z-axis: 350 mm, laser wavelength: 1,070 nm, ambient temperature (min.): 15 °C, ambient temperature (max.): 35 °C, input frequency: 50 Hz, extraction nozzle diameter: 50 mm, working width: 175 mm, Equipment: cabin, SK LASER KOLLTRONIC F20iW1 · IPG MOPA 20 W · XXL Workstation · X/Y/Z axis travel Laser Safety Class 1 · CE · Made in Germany System concept: - New complete system with IPG MOPA 20 W fiber laser + XXL workstation for productive operation. The workstation features a - removable central worktable, with the floor area beneath freely accessible. XXL Workstation: - Seated/standing workstation with ample legroom - Aluminium housing - Bright work light, extraction nozzle DN50 - Side and front doors: left and right side, front door with slot - Doors monitored by sensors, safety equipment: emergency stop, interlock, safety relay Axis system – SK LASER X/Y/Z travel: - Gantry with 2 motorized Z-axes and rotary axis - X-axis 500 mm computer-controlled - Y-axis 2 × 500 mm computer-controlled - Z-axis 350 mm computer-controlled (travel path depends on installation) - 2 spindles per axis for increased stability - Axis controller - Made in Germany Dwedpfx Asyizvwop Dec Laser – IPG MOPA fiber laser: - Output power: 20 W - Peak power: 1 mJ at 20 kHz - Pulse duration: 2-350 ns, MOPA (plastic-compatible) - Wavelength: 1060 – 1070 nm - Pulse frequency: 20–80 kHz - Beam quality M² < 1.6 - Air-cooled, power consumption < 400 W - Red pilot laser + 2 distance lasers (650 nm,

Year of construction: 2020, condition: excellent (used), This machine is available for the German market only. Dwedpfxsg U Amzj Ap Dec

Condition: refurbished (used), Year of construction: 2010, functionality: limited functionality, Alpina Swopper 330 litre Bowl Cutter Year 2010 Motor power 141 Kw Multispeed knife and bowl Noise cover Power up knife lid 6 x knives Unloader disc Tote bin loader Currently being refurbished New knife shaft bearings fitted Dedpfx Aeykt Sgop Djwc Hydraulic rams being checked and new seals fitted Main motor being rewired, machine stripped out to clean. 6 x knife speeds with 2 x reverse knife speeds 4 x bowl speeds With machine manual and drawings

Condition: ready for operation (used), Year of construction: 2020, functionality: fully functional, type of cooling: water, degree of automation: automatic, Equipment: CE marking, cooling unit, documentation/manual, dust extraction, emergency stop, fridge, fume extraction, safety light barrier, We offer this ready for use Highcon BEAM 2 laser cutting machine, year of construction 2020. IN production, can be inspected on site. The price includes the chiller as well. Dodpfx Asy Dq E Sep Dowc If you have any questions or need more information, feel free to send us a message or give us a call.

Condition: used, Modular milling cutter Module 8 20 degrees Length 1800 mm Diameter 120 mm Inner diameter 40 mm Dwjdpfx Apedklt Ns Dsc

Condition: ready for operation (used), functionality: fully functional, Year of construction: 2016, machine/vehicle number: OPTIPLEX FIBER II 4020, Manufacturer: Mazak Model: OPTIPLEX FIBER II 4020 Year: 2016 Type: 2D fiber laser for sheet metal cutting Design: Flying Optics Control: Mazatrol Preview G / Preview 3 CNC Laser source: Fiber IPG YLS/YDS Working area and dimensions of workpiece Maximum sheet size: 4000 × 2000 mm 157.5" × 78.7" Maximum sheet weight: 1600–1920 kg Dodpfx Ajzg U Akjp Dswc Axis ranges X-axis: approx. 4075 mm (160.4") Y-axis: approx. 2060 mm (81.1") Z-axis: approx. 110 mm (4.33") Number of controlled axes: 3 Speeds and accuracy Rapid traverse X/Y: up to 120 m/min approx. 4724 ipm Positioning accuracy: ±0.05 mm / 500 mm Axis drive: X/Y: rack and pinion Z: ball screw Resonator power: 6 kW Maximum cutting thicknesses For the 6 kW version: Material Max. thickness carbon steel up to 25–26 mm stainless steel up to 25 mm aluminum up to 25 mm copper up to 12 mm brass up to 12 mm Standard / optional equipment Typical equipment: automatic pallet changer (2 tables) Multi-Control Torch automatic nozzle change automatic focus adjustment piercing monitoring automatic head calibration collision sensors dust extraction intelligent cutting process monitoring

Condition: used, Cutters for the professional, machine-based machining of solid wood, wood-based materials and other suitable materials. Djdpfx Apozryi To Dowc Technical data: - Blade: WP Z8 V8 - Flight circle (ø): 220 mm - Bore: 70 mm - Length: 16 mm - Material: Steel

Condition: used, functionality: fully functional, Year of construction: 2017, operating hours: 8,000 h, machine/vehicle number: S1631C0399, control type: CNC control, degree of automation: automatic, actuation type: electric, controller manufacturer: TRUMPF, controller model: TruLaser Cell 8030, laser type: fiber laser, laser source manufacturer: TRUMPF, laser source model: TruDisk 3000, laser hours: 8,000 h, laser power: 3,000 W, laser wavelength: 1,030 nm, TRUMPF TruLaser Cell 8030 – 3D Laser – 2017 – 3 kW TruDisk is one of the most advanced and efficient 3D laser cutting machines in the world, widely used in the automotive industry, especially for processing hot-formed stamped components, body parts, rocker panels, and B-pillars. Dedpoxxl A Esfx Ap Dowc The machine is equipped with a TRUMPF TruDisk 3000 fiber laser (3 kW), offering high cutting quality, process stability, and low operating costs. The system features a 5-axis motion system and a spacious, ergonomic working chamber. Technical Data: Manufacturer: TRUMPF Laser- und Systemtechnik GmbH (Germany) Model: TruLaser Cell 8030 Type: L60 Year of manufacture: 2017 Serial number: S1631C0399 Laser: TRUMPF TruDisk Laser type: solid-state fiber laser Laser power: 3000 W (3 kW) Wavelength: 1030 nm Operation: CNC Controller manufacturer: TRUMPF / Beckhoff Controller model: Beckhoff CX-Series (CX2030 / CX2040, TruControl system) Power supply: 400 V / 50 Hz Connected load: 45 kVA Protection: 3 × 100 A Media: electric + pneumatic (no hydraulics) Motion axes: 5-axis 3D machining Maximum cutting thickness: Mild steel: up to 6 mm Stainless steel: up to 4 mm Aluminium: up to 3 mm

Condition: excellent (used), SECO Minimaster holder MM 12-20 150.4 (28657) Slot milling cutter in case with 4 inserts MM 12-12008 RO8 P 40 Dwodjw Iczxopfx Ap Doc

Year of construction: 2016, condition: excellent (used), Indexable insert milling cutter – Face milling cutter Manufacturer: Mitsubishi Type: AHX 640 W 160 C 22 R Multicorner Dwodpfx Apjfc Tq Ee Doc Face milling cutter for high feed rates For 22 heptagonal inserts Cutter diameter: 160 mm

Condition: new, AVAILABLE FOR PURCHASE OR RENT Please read the technical specifications carefully. If the machine is a worthwhile investment for you, please provide your complete contact details, including a valid phone number and email address, so that we can prepare a quotation. Fiber Laser 30W Marking area: 200 x 200 mm Workpiece size max: WxHxD: 550 x 450 x 350 mm Laser type: Fiber 30 Watt Dwodpfx Aoru E Svep Doc Wavelength: 1064 mm Marking speed max. 7000 mm/sec Motorized Z-axis, height: 700 mm Repeatability/lens: +/- 0.001 mm Line thickness min. approx. 0.01 mm Power supply: 240 V/50 Hz External dimensions: 110 x 80 x 200 cm Front door: manual Includes software and PC Can be inspected on-site while powered Price net, plus VAT