Used Extraction System for sale (36,497)

Condition: reconditioned (used), Year of construction: 2019, operating hours: 6,700 h, functionality: fully functional, machine/vehicle number: 3.9 - 1200C, type of input current: three-phase, input voltage: 400 V, filter area: 40 m², suction capacity: 1,500 m³/h, negative pressure: 3,000 Pa, compressed air connection: 5 bar, power: 3 kW (4.08 HP), extraction connection diameter: 200 mm, LM Ecocell 1500 Hodpsx Rrlmjfx Agwefd Year of manufacture: 2019. 3 KW / 6 A / 50 HZ Type: 3.9 - 1200C - Equipped with DOL relay start in original LM control unit, with on/off and automatic start-up functions. - Price includes 9x 4.5m² NEW filter cartridges installed in the unit upon sale. - Price includes 1x NEW HEPA filter cartridge installed in the unit upon sale. - Equipped with compressed air cleaning system, Delta P controlled. - Ex works Soerendonk (NL), loaded on truck free of charge. Tested and operational, can be demonstrated in our workshop. - Sold as seen, no warranty. - Tested on site and in proper working order. - Testing and inspection possible.

Condition: good (used), functionality: fully functional, Mill with extraction system, sound-attenuating enclosure Power: 4 kW Hjdpfjvzzx Eex Agwefd All functions tested and fully operational!

Condition: as good as new (ex-display), Year of construction: 2025, Special price for trade faire machine *available upon request New: With the frequency converter option, up to a maximum of 45% eligible for state funding Combination of: mütek Briquetting Press MPP 60 + Extraction Unit MMJET 350 *Approved for indoor installation *both individual machines manufactured and in stock, only need to be connected to each other 1. Technical Data Briquetting Press: Our best-selling briquetting press, the classic. + Proven, simple technology for extremely low susceptibility to faults + 25 years of experience, development, and know-how Hfsdpsd Su Hxsfx Agwsd + Several thousand machines in use with satisfied customers + Top price-performance ratio Customs tariff number: 84793010 Briquette diameter: 50 mm Front bush: 50 mm Briquette stroke max.: 40 mm Briquette stroke opt.: 40 mm Throughput rate (depending on material): up to 60 kg/h* *depending on bulk density *based on a bulk density of 200 kg per cubic meter . Motor power: 5.5 kW, 400 Volt / 50 Hz / 3-phase, Footprint total system: 2.2x1.1x2.8 m LxWxH Height - 2.8 m (special container) Delivery possible in 2 components Weight: approx. 1200 kg, Oil volume: 110 liters Silo diameter: 1000 mm Pump: 27 liters Hydraulic pre-compressor Press tongs cooling option: no Hydraulic oil cooling option: yes Filling level monitoring option: yes CE compliant 2. Technical Data Clean Air Extraction Unit MMJET 350: Extraction connection diameter: 350 mm Motor: 11 kW Extraction nozzle left (when standing in front of the dust bin) Residual dust:

Year of construction: 2022, condition: new, Highlights of our two extraction systems Eco 3000 and Eco 5000 +Solid sheet metal construction ensures ideal flow conditions +resistant wind impeller +constant extraction performance even under constant stress + Connection of up to a maximum of 3/4 machines possible using the supplied distributors +high suction power due to large filter surface (filter dimensions: ø500x1100mm) +Integrated driving device for easy manoeuvring Scope of delivery: Running gear, filter and chip bag, distributor (connection for 3/4xø100mm suction pipes), incl ---- Device available in two designs: *in the following marked with position 1) and 2) 1) Extraction system Eco 3000 - 1.5 kW * with a chip bag and an industrial polyester filter Motor power S1 in W 1500 Installation dimensions in mm 985x560x2250 Extraction capacity in m³/h: 3,000 Suction outlets 3x (ø100mm) Negative pressure in Pa: 2200 2) Extraction system Eco 5000 - 2.2 kW * with two chip bags and two industrial polyester filters Motor power S1 in W 2200 Installation dimensions in mm 1540x560x2270 Extraction capacity in m³/h: 5,000 Suction outlets 4x (ø100mm) Negative pressure in Pa: 2600 --- Information applies to both devices: Sound pressure level in dB(A) < 85 dB Voltage: 400V / 50Hz *Option: also available in 230 V Chip bag diameter in mm: 500 Chip bag length in mm: 850 Delivered in a box for self-assembly in a few steps The filters must be cleaned manually at regular intervals. Surcharge for suction with automatic cleaning + €4,700 net Hedpjidma Nofx Agwsfd

Condition: new, filter area: 11 m², energy consumption: 18 kWh, sheet thickness steel (max.): 2 mm, ⭐⭐⭐⭐⭐ (5.0) ⚡️ Top Service ⚡️ Fast Delivery ⚡️ Great Support! ✈️ 5-Week Delivery ✈️ Shipping available upon request. ✅✅✅Energy Class A+++✅✅✅ Hfsdpfsggyhisx Agwod A frequency converter for speed control is integrated. MA-JP12 - 18 KW/H LIST PRICE €22,500 Offer Price ►► €15,172 * Gross price. Your net price for commercial users: €12,750.00 MA-JP12 - V2 - 30 KW/H LIST PRICE €25,500 Offer price ►► €17,500 * Gross price. Your net price for commercial users: €15,750.00 MA-JP16 - 30 KW/H - LIST PRICE €30,500 Offer price ►► €24,097 * Gross price. Your net price for commercial users: €20,250.00 ➖➖➖➖➖ ►►Buy it now◄◄ ✳️Maintain your liquidity! We offer a variety of financing options to ensure your investment has the best chance of success. Contact us today to learn more about our hire purchase, warranty, or leasing programs. ✳️ ➖➖➖➖➖ ►►►⌛⏰ FASTEST delivery time❗ ⌛⏰◄◄◄ ✨✨Buy directly from the manufacturer and secure the price and quality advantage!✨✨ Benefit from Proton's 40 years of experience in surface coating technologies. ➖➖➖➖➖ ✅ Versatile: PROTON dust filter systems were developed for a wide range of applications and are used in numerous industries. Especially in enclosed spaces and dusty work environments, they ensure a clean atmosphere and improved visibility of the workpiece surfaces – a crucial factor for the quality of the surface coating. ✅ Environmentally friendly & efficient: The environmentally friendly filter systems reliably capture dust particles and return purified air to the environment. Our Jet Pulse filters are among the most widely used systems for extracting dry particles and for process air filtration. ✅ Maximum efficiency with low maintenance: The Jet Pulse system is designed for maximum performance while minimizing maintenance times and operating costs. It is used in dust extraction systems, pneumatic conveying systems, and for removing hazardous substances from the air. ✅ Modularly expandable & recyclable: For even higher separation efficiency, the Jet Pulse filter can be combined with bag filters or cartridge filters, as well as a monocyclone. In systems with recovery systems – e.g. For various applications, such as powder coating recycling, monocyclones or multicyclones can be used. ✅ Flexible design: The systems consist of integrated modules and are adaptable in size, material design, and filter type. Depending on the type of dust and application, you can choose between cartridge or bag filters. ✅ Powerful & sustainable: PROTON dust filter systems impress with their high filtration performance and contribute significantly to improving work quality and protecting the environment and employees. ⭐Note on prices:⭐ The prices listed do not include monocyclones and apply exclusively to the jet pulse filter unit. The control cabinet is also not included. For prices of additional components such as the control cabinet or monocyclone, please contact our sales department. ⭐Follow us for new campaigns⭐ ☀️ 2-YEAR WARRANTY ☀️

Condition: new, ⭐⭐⭐⭐⭐ (5.0) 36 Ratings ✈️ Free shipping : 25 days delivery ✈️⚡️ Top service ⚡️ Fast delivery ⚡️ Great support! ✅✅✅Energy class A+++✅✅✅ ✳️Keep your liquidity! We offer a variety of financing models to ensure your investment has the best chance of success. Contact us today to learn more about our hire-purchase, warranty or lease programs. ✳️ ✅MC 9 ►Number of filters: 9 ►Filter dimensions: 1850 * diameter 160mm ►Suction power: 4500 m3/h ►Electric motor power: 3 KW / hour ⭐Offer Price €6,000 EXCL.SHIPPING*⭐ ✅MC 17 ►Number of filters: 17 ►Filter dimensions: 1850 * diameter 160mm ►Suction power: 6500 m3/h ►Electric motor power: 5.5 KW / hour ⭐Offer Price €6,850 EXCL.SHIPPING*⭐ ✅MC 26 ►Number of filters: 26 ►Filter dimensions: 2500 * diameter 160mm ►Suction power: 8500 m3/h ►Electric motor power: 7.5 KW / hour ⭐Offer Price €9,000 EXCL. SHIPPING*⭐ ❗❗❗Apply dozens of colors in your cabin.❗❗❗ ► Would you like to reuse the sprayed paint ❓ In this case, in filtered booths, you need to use different filters for each color. If you use a monocyclone you save on filter costs and can easily reuse the sprayed paint. Hsdeggx E Dopfx Agwefd ⚡️⚡️⚡️Upgrade your existing filter cabinet with a monocyclone. This way you don't have to resort to different filters when using dozens of different colors. ✳️Why a monocyclone ❓ ✨1 - According to the opinion and advice of environmental controllers, it is the better choice. Because a monocyclone does not need a connection for a trigger. ☘️ ✨2 - A monocyclone ensures occupational safety.⚠️ In the event of a filter breakdown in filter cabins, the ventilation ducts can be blocked with powder paint. This blockage can cause a fire. Mono cyclones avoid this possibility. ✨3 - Green Technology. ♻️ Drilling your filters into filter booths creates a situation where paint is sprayed into your paint shop. Your workshop gets dirty and paint particles fly into the air you breathe. The mono cyclone reduces the pollution in the paint shop and provides a better ecological environment for the health of the employees and for the environment. ✨4 - Provides quick color change⌛ This saves time and paint, as the booth can be cleaned quickly. ✨5 - Economical☀️ The mono cyclone bag filters do not require color changes. It offers reusability with its washable feature. ✍️✍️Order the right mono cyclone for your current cabin now. ⚡️⚡️⚡️Our mono cyclones have their own control panels. They are supplied with 2 suction funnels, suction hoses and connecting clamps for connection to your existing filter cabin. ‍⚕️‍⚕️‍⚕️ ►►You can easily mount your mono cyclone with 2 holes on the back wall of your filter cabin. ⭐Follow us for new campaigns⭐ ☀️ 2 YEAR WARRANTY ☀️ ☀️We have CE certificates for all our machines and ATEX certificates for the necessary machines.☀️

Year of construction: 1994, condition: excellent (used), Extraction system Scheppach HA 3200 Hfodpfxsghrvxj Agwsd

Year of construction: 1993, condition: excellent (used), Extraction system for aluminium and PVC swarf Hodpfx Aed Rx H Eegwjfd Dimension: 800x1000x2370

Condition: good (used), Year of construction: 2010, Nestro Extraction System • Filter Unit Type: Nestro 7/4-30 • 3-element intermediate filter unit with shaking motor cleaning system • with 3 dust collection containers • Filter Surface Area: 180 m² • Extraction Fan: 11 kW; 10,600 m³/h; 2500 Pa • Year of Manufacture: 2010 Hfedew Ha Nrjpfx Agwod

Condition: used, This listing is for 1 of 4 Liferiver EX3600 Extraction System. The unit is in full working condition and is ready for immediate release. The Liferiver EX3600 is a cutting-edge, fully automated nucleic acid extraction system designed to enhance laboratory efficiency and convenience. Here’s a detailed overview of its standout features and applications: Key Features: - Versatile Sample Volume: The EX3600 can process a wide range of sample volumes, from 20 to 200 microliters, making it suitable for diverse applications and sample types. - High Throughput: Capable of handling up to 24 samples in a single run, the EX3600 significantly boosts productivity, particularly in high-demand research environments. - User-Friendly Interface: The integrated LCD screen provides clear, real-time monitoring of the extraction process, allowing users to easily track progress and make adjustments as needed. Hsdpfx Agsxxyf Iswjfd - UV Sterilization: Equipped with a UV lamp, the system ensures sterilization of the working area, which is crucial for preventing contamination and maintaining sample integrity. - Quick Processing Time: The entire nucleic acid extraction process takes approximately 20 minutes, enabling rapid turnaround for critical experiments, such as those in diagnostics or research settings. - Magnetic Bead Technology: Featuring a magnetic bar for efficient handling of magnetic beads, the EX3600 streamlines the extraction process, reducing manual intervention and minimizing errors. Applications: - Whole Blood and Plasma: Ideal for clinical applications, particularly in genetic testing or infectious disease diagnostics. - Serum Samples: Useful in biomarker discovery and research. - Cells: Supports cellular research and analysis. - Food Samples like Milk: Perfect for food safety testing and microbiological analysis. - Fecal Samples: Essential for studies in microbiome research or gastrointestinal health. - Specialized Use: - The EX3600 is particularly effective for extracting viral RNA, making it a valuable tool in the fight against infectious diseases, including COVID-19 detection. Trained laboratory personnel can prepare samples before utilizing the automated system, ensuring consistent and reliable results.

Condition: used, This listing is for the BioBase BNP32/BNP48 Nucleic Acid Extraction System The unit is in full working condition and is ready for immediate use The BNP32/BNP48 system is a fully automated clinical nucleic acid extraction platform that delivers walk-away automation, designed to minimize user intervention and reduce extraction-to-extraction variability. Ideal for both clinical and research settings, it ensures consistent performance and high-quality purified eluates. In addition to efficient nucleic acid extraction, the system offers: Onboard primary-sample handling Mixed-batch sampling Support for up to 32 or 48 samples per run, depending on the model Key Features Sample Capacity: Up to 32 (BNP32) or 48 (BNP48) samples per run Sample Volume: 20–500 µL per sample Processing Volume: 60–1000 µL Extraction Time: 8–60 minutes per round, depending on reagents Magnetic Bead Recovery: Greater than 98% Reagent Compatibility: Open system compatible with magnetic bead-based reagents Hfedpfxsxv Dl Hs Agwod Temperature Control: 8 independent heating modules with customizable lysis/elution temperatures Mixing Modes: Oscillating mixing (low/medium/high speeds) Program Storage: Stores up to 50,000 programs; USB import/export supported Touch Screen: 7-inch user-friendly interface Safety Features: Auto-pause on door opening, resumes upon closure

Condition: new, With air flow rates of up to 22,000 m³/h, the stationary compact filter systems of the ECO JET series offer a wide range of applications. They are the ideal extraction solution for machines in various manufacturing sectors and industries, including larger processing machines. Eligible for BAFA funding according to Module 4. ECO JET series systems are equipped with fans arranged on the clean air side, which draw the dust- and chip-laden air towards the filter unit. In the most powerful DUO models, two fans are connected in parallel. A flange at the filter unit inlet enables the connection of custom duct diameters. The aerodynamically optimized airflow in the separation chamber allows coarse particles to be separated directly, without reaching the filter bags. Residual dust collected by the filters is automatically cleaned by the AL-KO OPTI JET® filter cleaning system, with the separated material discharged into mobile collection containers located beneath the filter. Applications: - Extraction from production machines, machining centers, and ductwork systems with multiple suction points - Direct extraction for continuous operation - In sectors such as wood processing, joineries, carpentry workshops, furniture manufacturing, plastics manufacturing and processing, paper production, orthopedic industry, and many more Advantages: - Wide selection of standard extraction systems with numerous customer-specific customization and options - Consistently high suction performance thanks to integrated pre-separator and AL-KO OPTI JET filter cleaning system - Heating cost savings, as 100% recirculation operation is possible in many cases - Small footprint due to compact design - Suitable for indoor and outdoor installation Hfsdpswwtuijfx Agwjd - Available in ATEX-compliant versions - Extensive range of accessories and numerous options for individual device configuration - Eligible for BAFA funding according to Module 4

Condition: new, Thanks to their modular design, the PROFI JET® series system filter units enable the bespoke planning and construction of extraction solutions for virtually any required air volume and practically every conceivable application. The proven system also impresses with outstanding noise protection due to its insulated wall panels and, when installed outdoors, minimizes heat loss. Eligible for BAFA funding under Module 4. Operation: The custom-designed extraction systems of the PROFI JET series are built on a robust steel frame. The frame is fully clad with insulated, double-walled, powder-coated steel sheet panels to ensure that all components—including fan, filter cleaning, and discharge elements—are protected from dirt and weather within the closed system enclosure. The clean-air side fans are installed at the top of the unit and draw in dust- and chip-laden air into the filter section. A generously proportioned pre-separation chamber ensures effective separation of coarse particles and chips. The subsequent filter bags or cartridges remove any remaining fine dust. The cleaned exhaust air is routed through a sound-insulated return air chamber either back into the building or discharged outside. Applications: - Extraction at multiple processing machines, workstations, or entire production areas - Spatial ventilation and extraction for enclosures and work cabins - Suitable for virtually all types of dust and chips - Also for dusts and applications with ATEX classification - Extraction especially in the wood, plastics, metal, welding, cutting, and recycling industries—as well as many others Hedjwwryqjpfx Agwsfd Advantages: - Custom, precise planning and implementation of your extraction system - Cost-effective and quick delivery due to modular design with standard components - Quiet and energy-saving operation thanks to insulated panels - Consistently high extraction performance due to integrated pre-separation chamber and AL-KO OPTI JET® filter cleaning system - Heating cost savings, as 100% recirculated air operation is possible in many cases - Minimal space requirements due to compact construction - Suitable for indoor and outdoor installation - Professional appearance thanks to powder-coated panels - Available in ATEX-compliant versions - Comprehensive accessories and numerous options for individualized system configuration - Eligible for BAFA funding under Module 4

Condition: excellent (used), Height 575 cm Width 235 cm Height 230 cm Approach under a 240 cm container Fan 1 motor 5.5 kW Hfjdpfoumw I Njx Agwed Fan 2 motor 8.6 kW

Condition: used, Welding fume extraction, filtration unit, dust extraction by LINCOLN NORWELD Central extraction system, extraction plant, silo filter, cartridge filter, pulse jet filter, dedusting filter Type FU-80-A Serial no. 001799 Year of manufacture: 1996 Airflow rate max. 6000 m³/h (depending on fan capacity) Filter area 80 m² (4 units of 20 m² each) Extraction inlet at filter entry Ø 250 mm Exhaust outlet at filter exit Ø 250 mm Compressed air connection 4 bar - without fan, without filter control - Filter category C, 99.9% separation efficiency - Pneumatic filter cleaning - Filter inlet with pneumatic shut-off valve - 4 used filter cartridges, Ø 325 mm, length 1200 mm - Service access hatch 240 x 240 mm Space required (L x W x H): 1400 x 1600 x 2970 mm Weight: approx. 300 kg In good condition Hjdpfx Agjxf Up Iowefd

Condition: ready for operation (used), Year of construction: 2016, Felder clean air extraction unit | Dust extraction system RL 200 | Ø 200 mm Maximum flow rate: 4000 m³/h Nominal flow rate: 20 m/sec, 2300 m³/h Valve pressure: 2380 Pa Filter area: 20 m² Hjdpfx Aewa Rlkjgwefd Extraction connection diameter: 200 mm Residual dust content: < 0.1 mg/m³ Felder Briquetting Press FBP 50 Briquette diameter: 50 mm Throughput: 30–50 kg/h Motor power: 4 kW Dimensions (L x W): 1750 x 1270 mm Weight: 950 kg Hydraulic oil capacity: 125 liters Year of manufacture: 2016 Condition: Ready for use Price: €15,500 The system has already been dismantled and is stored in the Raasdorf warehouse.

Condition: excellent (used), Width 1 m Length 1 m Height 370 cm Inlet 30 cm, Outlet 30 cm Hsdpfxjwz Ihro Agwefd Motor 5.5 kW

Condition: excellent (used), Height 480 cm Width 120 cm Hsdpfow A Huajx Agwefd

Condition: excellent (used), Mobile Extractor Manufactured by Höcker Polytechnik Extractor Hfsdpfxowl U U Hs Agwjd Standard III A Intake diameter 160 mm Motor 2.2 kW 380 volts Air flow 2460 m3/h Year of manufacture 1992 Transport dimensions: Height with filter 2450 mm without filter 1460 mm Length 1170 mm Width 570 mm Weight 80 kg

Condition: ready for operation (used), Year of construction: 1999, functionality: fully functional, overall weight: 12,000 kg, The Modesta extraction unit is in good condition, still installed and can be seen in operation. There are 2 automatic diverter valves present, allowing the choice to discharge into the bunker/silo or into 2 containers. Additionally, a blow-through filter is available for sale, which has recently been fitted with a new control system. Hsdpfjx Ezlfjx Agwjfd

Condition: ready for operation (used), Year of construction: 2011, machine/vehicle number: 55062012, functionality: fully functional, suction capacity: 80,000 m³/h, filter area: 577 m², empty load weight: 9,900 kg, Equipment: CE marking, TECHNICAL DETAILS Capacity: 80,000 m³/h Filtration area: 577 m² MACHINE DETAILS Unladen weight: 9,900 kg Transport packages: 1 Hodpjxcnthofx Agwefd EQUIPMENT Extraction system Fire extinguishing system Control cabinet included Shaker cleaning system CE marking present

Condition: new, Year of construction: 2024, Classical extraction system with powerful motor, big metal waste bins and multiple filters for big filtration area which are closed inside the bin for protection. Hfsdpfx Agef D S T Iswsd It also includes a big-particle separator to prevent damage to the whole system. TECHNICAL SPECS: - Motor power: 7.5 kW + electronic control (inverter) - Air flow: 6500 m3/h - Air speed: 32m/s - filter area: 21 m2 - waste bins volume: 450 liters - weight: 450 kg - inlet diameter: 300 mm - Dimensions: 2400 mm X 1160 mm X 2310 mm

Year of construction: 2023, condition: new, machine/vehicle number: 011/2020, STK-10000i is low-cost vacuum system from SAF TEKNIK and it offers very good filtration with a lot of power and airflow! Hfedpfx Agof D S Trjwod It includes multiple filter columns and filter cleaning through vibrating. It also has a separator for bigger parts, which prevents damage to the whole system. TECH. SPECIFICATION: - Motor power: 11 KW - NEW: Frequency inverter for main motor - Exhaust capacity: 10000 m3/h - Air speed: 41 m/s - filter area: 30 m2 - bin volume: 810 Liters - exhaust inlet diameter: 355 mm - weight: 740 kg - dimensions: 3170 mm X 1200 mm X 2330 mm OTHER VERSIONS, also available: - STK-6500 (6500 m3/h) - STK-8000 (8000 m3/h)

Condition: like new (used), Year of construction: 2023, functionality: fully functional, operating hours: 20 h, suction capacity: 2,300 m³/h, nominal power: 1.5 kW (2.04 HP), Equipment: dust extraction, Extraction system with radial fan, 1.5 kW, 2300 m³/h, pipe diameter 150 and 250 mm as per picture Hfodpfxexlhwlo Agwsd

Condition: ready for operation (used), Peddinghaus extraction system installation cutting machine Year of construction: 2009 Works on 400v Working removed from machine installation Dimensions part 1: 245x180x340cm LxWxH Dimensions part 2: 160x95x285cm LxWxH Transport possible at more price. See also our other ads Also throughout the year we are looking for industrial machines. Do you have redundant machines, mail them to us with pictures and information. Seller is not responsible for typographical or data transmission errors. The machine is age-appropriate in appearance, technology and wear; used machines are sold without warranty. The price shown does not include VAT Peddinghaus-Absaugsystem-Installationsschneidemaschine Baujahr: 2009 Operates with 400 V In funktionsfähigem Zustand aus der Maschineninstallation entfernt Dimensions part 1: 245x180x340cm LxWxH Dimensions part 2: 160x95x285cm LxWxH Hfjdpfx Ajvilz Tjgwed Transport gegen Aufpreis möglich. Sehen Sie sich auch unsere anderen Anzeigen an Wir sind auch das ganze Jahr über auf der Suche nach Industriemaschinen. Wenn Sie über redundante Maschinen verfügen, senden Sie uns diese per E-Mail mit Fotos und Informationen. Der Verkäufer haftet nicht für Tipp- oder Datenübertragungsfehler. Die Maschine ist optisch, technisch und gebrauchstechnisch ihrem Alter entsprechend; Gebrauchtmaschinen werden ohne Gewährleistung verkauft. Der angezeigte Preis versteht sich exklusive Mehrwertsteuer Peddinghaus extraction system installation cutting machine Year of construction: 2009 Works on 400v Working removed from machine installation Dimensions part 1: 245x180x340cm LxWxH Dimensions part 2: 160x95x285cm LxWxH Transport possible at additional cost. Also view our other advertisements We are also looking for industrial machines all year round. If you have redundant machines, email them to us with photos and information. The seller is not liable for typing or data transfer errors. The machine is in terms of appearance, technology and wear and tear in accordance with its age; used machines are sold without warranty. The displayed price is exclusive of VAT