Used Face Drivers ( 28076 ) for sale (9,227)

Condition: used, 4 INGERSOLL adjustable chuck jaws for face plate Chuck jaws for lathe chuck, mechanical clamping device, clamping block No: 39.02.10000 / 501.397 Jaw width 70 mm Jaw length 180 mm Jaw carrier height 150 mm Base plate 325 x 265 mm - Stepped jaws for turning as turning and drilling jaws - Jaw adjustment via trapezoidal threaded spindle - Jaw carrier with 6 recesses 40 x 30 mm for fastening - Distance between recesses 280 x 133 and 220 x 90 mm (centered) Dimensions L x W x H 325 x 265 x 215 mm Itjdpfeu Axzksx Ai Rsk Weight per jaw 36.5 kg Weight of all 4 jaws 146 kg Good condition

Condition: used, Year of construction: 1941, functionality: fully functional, turning diameter over cross slide: 500 mm, turning diameter: 860 mm, turning length: 2,500 mm, center height: 400 mm, workpiece weight (max.): 10,000 kg, spindle bore: 57 mm, total length: 5,100 mm, total width: 1,860 mm, rotational speed (min.): 6 rpm, rotational speed (max.): 250 rpm, Equipment: documentation/manual, For sale: Oerlikon DM4S conventional lathe, manufactured in 1941. Dimensions: Estimated weight: 10 tons Center height: 400 mm Itedpfx Aisy Taplo Rjk Footprint: 1860x5100 mm Distance between centers: 2500 mm Spindle bore: 57 mm Options: Multi-fix turrets 4-jaw chuck/faceplate Ø1050 mm Rapid traverse Many accessories… Inspection and testing possible at 1822 Chernex, Switzerland. Price: €10,000 (negotiable) Travel and transport costs are the responsibility of the buyer. More photos and videos are available upon request. Please contact me for further information.

Condition: good (used), Diameter: 315 mm Mounting: Cylindrical, 80 mm Through-hole: 80 mm Mounting set: 80 mm Bolt spacing: 4 bolts, ... mm diameter Ijdpfx Aieh Rav Ns Rstk Thickness: 95 mm Height with bolts and jaws: 180 mm Features: Jaws are rotatable and individually adjustable Condition: good Weight: 37 kg Dimensions: 315 x 315 x 180 mm

Condition: excellent (used), Professional face mill from the renowned brand GARANT (Hoffmann Group), designed for high-performance machining. Overall diameter: 200 mm. Mounting hole: 60 mm. Equipped with indexable inserts – easy handling, suitable for work under heavy industrial conditions. Very good condition, the tool is ready for use. An ideal choice for use in machining centers and industrial milling machines. Itedpfx Aijw Sav Us Rek

Condition: excellent (used), For sale: high-quality face mill with indexable inserts ASF-35-45-20 mounted on an SK40 arbor. A professional tool for roughing and finishing operations, ideal for use in CNC machining centers and conventional milling machines. The cutter head's 45° approach angle ensures excellent cutting performance, longer insert life, and a smooth surface finish on the workpiece. • Type: face mill with indexable inserts • Model: ASF-35-45-20 • Mounting: SK40 / DIN 69871 • Approach angle: 45° • Number of insert seats: approx. 6–8 • Application: milling of steel, cast iron, stainless steel, and other structural materials • Condition: used – very good, ready for operation Itodpfxsxk T Igs Ai Rek

Condition: excellent (used), Professional milling head with SK40 mount designed for facing and roughing steel and cast iron. Model: AHSC 100-05-11. Working diameter: Ø100 mm. Maximum speed: 22,500 rpm. Number of insert seats: 4. Mount: SK40. Condition: used, fully functional – visible signs of use. Ideal for CNC machining centers and conventional milling machines, ensuring high performance and stability even at high cutting speeds. Itodpfoxk T Rnjx Ai Rek

Condition: excellent (used), A well-maintained internal cylindrical grinding machine, manufactured by JUNG, type 221, with a surface grinding attachment. The largest bore that can be ground economically is 150 mm. Grinding length without surface grinding: 250 mm. Grinding length with surface grinding, depending on the chuck length: ≤ 250 mm. Largest swing diameter inside the guard: 350 mm. Itodpfey Svz Uox Ai Rek Height of the spindle center above the table: 245 mm. Workpiece spindle bore: 44 mm. Workpiece spindle hollow taper: metric 50. Workpiece spindle speeds: 58 - 85 - 120 - 170 - 246 - 348 rpm. Table speed in rapid traverse (infinitely adjustable): 10 m/min. Table speed during grinding (infinitely adjustable): 0 - 8 m/min. Power requirement: 11 kW. Power requirement for the machine with surface grinding attachment: 12.5 kW. Net weight: approx. 3500 kg.

Condition: refurbished (used), Year of construction: 2018, operating hours: 4,570 h, load capacity: 2,000 kg, lifting height: 2,500 mm, load center: 600 mm, fuel type: electric, mast type: duplex, construction height: 1,420 mm, battery voltage: 24 V, fork length: 1,200 mm, empty load weight: 899 kg, FRIEDMANN FORKLIFTS – REFURBISHED BY EXPERTS. FOR PROFESSIONALS IN ACTION Ijdpfey Rq Srsx Ai Rjtk Our forklifts are technically refurbished according to FEM-4.004 and the latest safety standards – for maximum quality and your safety. From the chassis to the battery, including drive system, brakes, steering, and electrics – every vehicle is thoroughly inspected and overhauled. ✅ Made in Germany – with responsibility and precision ✅ Strict technical inspection ✅ 400+ vehicles available ✅ Worldwide shipping & customs clearance ✅ Service & spare parts at fair prices ✅ Personal support – even after purchase Test and receive expert advice on site – we’ll find the right solution for you. Industrial Truck Data: Manufacturer: Jungheinrich Model: High-lift Pallet Truck ERD 220 Drive type: Electric Load capacity: 2,000 kg Year of manufacture: 2018 Operating hours: 4,570 Lift height: 2,500 mm Mast type: Duplex Full free lift: No Initial lift: Yes Overall height: 1,420 mm Fork length: 1,200 mm Unladen weight: 899 kg Load centre: 600 mm Tyres: Polyurethane Model type: ERD 220 Battery type: PzS Voltage: 24 V Battery weight: 899 kg

Condition: refurbished (used), Year of construction: 2018, operating hours: 2,049 h, load capacity: 2,500 kg, lifting height: 122 mm, load center: 575 mm, fuel type: electric, mast type: simplex, construction height: 1,400 mm, battery voltage: 24 V, fork length: 1,150 mm, empty load weight: 443 kg, FRIEDMANN FORKLIFTS – PROFESSIONALLY REFURBISHED BY EXPERTS. FOR PROFESSIONAL USE. Our forklifts are technically overhauled according to FEM-4.004 and the latest safety standards—ensuring maximum quality and your safety. From the chassis to the battery, including drive system, brakes, steering, and electrics—every vehicle is thoroughly inspected and reconditioned. ? Made in Germany – with responsibility and precision ? Rigorous technical inspections ? 400+ vehicles available ? Worldwide shipping & customs clearance ? Service & spare parts at fair prices ? Personal support – even after purchase Test on-site now and get expert advice – we’ll find the right solution for you. Industrial Truck Data: Manufacturer: Jungheinrich Model: Pedestrian Pallet Truck ERE 125 Drive type: Electric Load capacity: 2,500 kg Year of manufacture: 2018 Operating hours: 2,049 Lift height: 122 mm Mast type: None Itjdjy Rq Sfspfx Ai Rjk Initial lift: Yes Overall height: 1,400 mm Fork length: 1,150 mm Unladen weight: 443 kg Load centre: 575 mm Tyres: Polyurethane Model type: ERE 125 Battery type: PzS Voltage: 24 V Battery weight: 288 kg

Condition: refurbished (used), Year of construction: 2016, operating hours: 5,306 h, load capacity: 2,500 kg, lifting height: 122 mm, load center: 600 mm, fuel type: electric, mast type: simplex, construction height: 1,400 mm, battery voltage: 24 V, fork length: 1,150 mm, empty load weight: 578 kg, FRIEDMANN FORKLIFTS – REFURBISHED BY EXPERTS. FOR PROFESSIONAL USE. Our forklifts are refurbished to FEM-4.004 and current safety standards, ensuring maximum quality and your safety. From the chassis to the battery, including drive, brakes, steering, and electrics – every vehicle is thoroughly inspected and overhauled. ? Made in Germany – with responsibility and precision ? Rigorous technical inspection ? 400+ vehicles available ? Worldwide shipping & customs handling ? Service & spare parts at fair prices ? Personal support – even after purchase Ijdpfoy Rq Itox Ai Rotk Test on-site now and receive expert advice – we’ll find the right solution for you. Industrial Truck Data: Manufacturer: Jungheinrich Model: Low Lift Pallet Truck ERE 225 Drive type: Electric Load capacity: 2,500 kg Year of manufacture: 2016 Operating hours: 5,306 Lift height: 122 mm Mast type: Without Initial lift: Yes Overall height: 1,400 mm Fork length: 1,150 mm Unladen weight: 578 kg Load center: 600 mm Tyres: Polyurethane Model type: ERE 225 Battery type: PzS Voltage: 24 V Battery weight: 298 kg

Condition: refurbished (used), Year of construction: 2018, operating hours: 5,357 h, load capacity: 2,000 kg, lifting height: 2,900 mm, load center: 600 mm, fuel type: electric, mast type: triplex, construction height: 1,430 mm, battery voltage: 24 V, fork length: 1,200 mm, empty load weight: 996 kg, FRIEDMANN FORKLIFTS – REFURBISHED BY EXPERTS. FOR PROFESSIONALS IN OPERATION Our forklifts are completely overhauled according to FEM-4.004 and current safety standards—ensuring maximum quality and your safety. From the chassis to the battery, including drive system, brakes, steering, and electrics—every unit is thoroughly inspected and professionally refurbished. ✔ Made in Germany – with responsibility and precision ✔ Comprehensive technical inspection ✔ 400+ vehicles available ✔ Worldwide shipping & customs clearance ✔ Service & spare parts at fair prices ✔ Personal support—even after your purchase Test on site now and get expert advice—we’ll find the right solution for you. Industrial Truck Data: - Manufacturer: Jungheinrich - Model: High Lift Pallet Truck ERD 220 drive PLUS - Drive type: Electric Itedpoy Rpkaofx Ai Rsk - Load capacity: 2,000 kg - Year of manufacture: 2018 - Operating hours: 5,357 - Lift height: 2,900 mm - Mast type: Triplex - Free lift: Yes - Initial lift: Yes - Overall width: 700 mm - Overall height: 1,430 mm - Fork length: 1,200 mm - Unladen weight: 996 kg - Load center: 600 mm - Tyres: Polyurethane - Model type: ERD 220 drive PLUS - Battery type: PzS - Voltage: 24 V - Battery weight: 368 kg - Charger: Not included

Condition: refurbished (used), Year of construction: 2018, operating hours: 4,692 h, load capacity: 2,000 kg, lifting height: 2,900 mm, load center: 600 mm, fuel type: electric, mast type: triplex, construction height: 1,500 mm, battery voltage: 24 V, fork length: 1,200 mm, empty load weight: 996 kg, FRIEDMANN FORKLIFTS – REFURBISHED BY EXPERTS. FOR PROFESSIONALS IN OPERATION Our forklifts are technically overhauled according to FEM-4.004 and the latest safety standards – ensuring maximum quality and your safety. From the chassis to the battery, including drive, brakes, steering, and electrics – every vehicle is thoroughly inspected and reconditioned. ✔ Made in Germany – with responsibility and precision ✔ Rigorous technical inspection ✔ 400+ vehicles available ✔ Worldwide shipping & customs clearance ✔ Service & spare parts at fair prices ✔ Dedicated support – even after the sale Test on site and get expert advice today – we’ll find the right solution for you. Industrial Truck Specifications: Manufacturer: Jungheinrich Type: High Lift Pallet Truck ERD 220 drive PLUS Drive type: Electric Load capacity: 2,000 kg Year of manufacture: 2018 Operating hours: 4,692 Lift height: 2,900 mm Mast type: Triplex Free lift: Yes Initial lift: Yes Overall width: 750 mm Overall height: 1,500 mm Fork length: 1,200 mm Unladen weight: 996 kg Load center: 600 mm Tyres: Polyurethane Model designation: ERD 220 drive PLUS Battery type: PzS Isdey Rph Espfx Ai Rjtk Voltage: 24 V Battery weight: 368 kg Charger: Without

Condition: refurbished (used), Year of construction: 2015, operating hours: 2,638 h, load capacity: 2,000 kg, lifting height: 750 mm, load center: 600 mm, fuel type: electric, mast type: simplex, construction height: 1,400 mm, battery voltage: 24 V, fork length: 1,200 mm, empty load weight: 404 kg, FRIEDMANN FORKLIFTS – OVERHAULED BY EXPERTS. FOR PROFESSIONAL OPERATIONS. Our forklifts are technically refurbished according to FEM-4.004 and current safety standards – for maximum quality and your safety. From the chassis to the battery, including drive, brakes, steering, and electrics – every vehicle is thoroughly inspected and reconditioned. ✔ Made in Germany – with responsibility and precision ✔ Strict technical inspection ✔ 400+ units in stock ✔ Worldwide shipping & customs handling ✔ Service & spare parts at fair prices ✔ Personal support – even after your purchase Test on-site and get professional advice – we will find the right solution for you. Industrial truck details: Manufacturer: Jungheinrich Type: Low-lift pallet truck EJE C20 Drive type: Electric Load capacity: 2,000 kg Year of manufacture: 2015 Operating hours: 2,638 Lift height: 750 mm Mast type: None Free lift: No Initial lift: Yes Overall length: 1,850 mm Overall width: 730 mm Overall height: 1,400 mm Itsdpsy Rpdmofx Ai Rjk Fork length: 1,200 mm Unladen weight: 404 kg Load centre: 600 mm Tyres: Polyurethane Model: EJE C20 Battery type: PzS Voltage: 24V Battery weight: 155 kg Charger: Integrated charger

Condition: new, Year of construction: 2025, load capacity: 2,000 kg, lifting height: 5,400 mm, fuel type: electric, mast type: triplex, construction height: 2,450 mm, fork length: 1,200 mm, empty load weight: 1,670 kg, FRIEDMANN FORKLIFTS – REFURBISHED BY EXPERTS. FOR PROFESSIONALS IN ACTION Our forklifts are technically refurbished according to FEM-4.004 and the latest safety standards – ensuring maximum quality and your safety. From the chassis to the battery, including drive, brakes, steering, and electrics – each machine is thoroughly inspected and reconditioned. ✔ Made in Germany – with responsibility and precision Ijdpfx Aisy Rn I Re Rotk ✔ Rigorous technical inspection ✔ 400+ vehicles in stock ✔ Worldwide shipping & customs clearance ✔ Service & spare parts at fair prices ✔ Personal support – even after purchase Test and get advice on site now – we will find the right solution for you. Industrial truck specifications: - Manufacturer: Heli - Model: High-Lift Pallet Truck CDD20-A2 - Drive type: Electric - Load capacity: 2,000 kg - Year of manufacture: 2025 - Operating hours: 0 - Lift height: 5,400 mm - Mast type: Triplex - Free lift: Yes - Overall height: 2,450 mm - Fork length: 1,200 mm - Unladen weight: 1,670 kg - Tyres: Polyurethane - Model type: CDD20-A2 - Battery type: Lithium-ion - Battery weight: 200 kg

Condition: refurbished (used), Year of construction: 2017, operating hours: 5,355 h, load capacity: 2,000 kg, lifting height: 1,660 mm, load center: 600 mm, fuel type: electric, mast type: duplex, construction height: 1,400 mm, fork length: 1,200 mm, empty load weight: 952 kg, FRIEDMANN FORKLIFTS – REFURBISHED BY EXPERTS. FOR PROFESSIONALS IN OPERATION Our forklifts are technically refurbished according to FEM-4.004 and current safety standards – ensuring maximum quality and your safety. From the frame to the battery, including drive, brakes, steering, and electrics – every vehicle is thoroughly inspected and overhauled. ✔ Made in Germany – with responsibility and precision ✔ Rigorous technical inspection ✔ 400+ vehicles available ✔ Worldwide transport & customs clearance ✔ Service & spare parts at fair prices ✔ Personal support – even after purchase Test and receive expert advice on-site – we’ll find the right solution for you. Industrial Truck Data: Manufacturer: Jungheinrich Type: High Lift Pallet Truck ERD 220 Iodpfx Aioy Rn Auo Rjtk Drive: Electric Load capacity: 2,000 kg Year of manufacture: 2017 Operating hours: 5,355 Lift height: 1,660 mm Mast type: Duplex Initial lift: Yes Overall height: 1,400 mm Fork length: 1,200 mm Unladen weight: 952 kg Load centre: 600 mm Tyres: Polyurethane Model type: ERD 220 Battery type: PzS Battery weight: 288 kg

Condition: refurbished (used), Year of construction: 2018, operating hours: 11,652 h, load capacity: 2,000 kg, lifting height: 2,010 mm, load center: 600 mm, fuel type: electric, mast type: duplex, construction height: 1,750 mm, fork length: 1,150 mm, empty load weight: 980 kg, FRIEDMANN FORKLIFTS – REFURBISHED BY EXPERTS. FOR PROFESSIONALS IN OPERATION Our forklifts are refurbished according to FEM-4.004 and current safety standards—ensuring maximum quality and your safety. From the frame to the battery, including drive, brakes, steering, and electrics—every vehicle is thoroughly inspected and restored. ✔ Made in Germany – with responsibility and precision ✔ Rigorous technical inspection ✔ 400+ vehicles available ✔ Worldwide shipping & customs clearance ✔ Service & spare parts at fair prices ✔ Personal support—even after your purchase Test on site now and get professional advice – we will find the right solution for you. Industrial Truck Data: Manufacturer: Jungheinrich Model: High-lift Pallet Truck ERD 220 Drive type: Electric Load capacity: 2,000 kg Year of manufacture: 2018 Operating hours: 11,652 Lift height: 2,010 mm Mast type: Duplex Initial lift: Yes Itjdpfxey Rnv Ue Ai Rok Overall height: 1,750 mm Fork length: 1,150 mm Unladen weight: 980 kg Load center: 600 mm Tyres: Polyurethane Model type: ERD 220 Battery type: PzS

Condition: refurbished (used), Year of construction: 2009, operating hours: 6,246 h, load capacity: 1,200 kg, lifting height: 2,900 mm, fuel type: electric, construction height: 1,900 mm, Friedmann Forklifts - Remade for Action Itjdpfx Aey Rnf Nsi Rok Used industrial trucks from selected premium manufacturers, fully serviced, tested, and refurbished by us in accordance with FEM-4.004 (UVV) standards. Custom modifications of any kind are available upon customer request.

Condition: refurbished (used), Year of construction: 2017, operating hours: 6,331 h, load capacity: 2,000 kg, lifting height: 2,010 mm, fuel type: electric, mast type: duplex, construction height: 1,481 mm, FRIEDMANN FORKLIFTS – REMADE FOR ACTION WE ARE HERE FOR YOU. WITH COMMITMENT, PASSION, AND EXPERTISE. Iedpfx Asy Rm Uiji Retk Used industrial trucks from selected premium manufacturers – fully serviced, tested, and professionally refurbished by us according to FEM-4.004 (UVV) standards. Over 350 vehicles in stock Custom modifications of any type possible to meet customer requirements. International transport with suitable vehicles and customs clearance available upon request. See for yourself and visit us at our facility. Friedmann Forklifts – Our Quality Promise Full functionality according to FEM-4.004 Serviced & tested (C5-test) battery for electric units (minimum 70% capacity)

Condition: refurbished (used), Year of construction: 2012, operating hours: 4,165 h, load capacity: 2,000 kg, lifting height: 2,010 mm, fuel type: electric, mast type: duplex, construction height: 1,750 mm, FRIEDMANN FORKLIFTS – REMADE FOR ACTION WE ARE HERE FOR YOU. WITH COMMITMENT, PASSION, AND EXPERTISE. Used industrial trucks from selected premium manufacturers – fully serviced, tested, and professionally refurbished by us according to FEM-4.004 (UVV) standards. Over 350 vehicles in stock Custom modifications of any type possible to meet customer requirements. International transport with suitable vehicles and customs clearance available upon request. See for yourself and visit us at our facility. Friedmann Forklifts – Our Quality Promise Full functionality according to FEM-4.004 Serviced & tested (C5-test) battery for electric units (minimum 70% capacity) Itsdpfxey Rm Ips Ai Rjk

Condition: refurbished (used), Year of construction: 2018, operating hours: 5,580 h, load capacity: 2,500 kg, lifting height: 122 mm, fuel type: electric, mast type: simplex, construction height: 1,300 mm, fork length: 1,150 mm, FRIEDMANN FORKLIFTS – REMADE FOR ACTION Itjdey Rm E Uopfx Ai Rek WE ARE HERE FOR YOU. WITH COMMITMENT, PASSION, AND EXPERTISE. Used industrial trucks from selected premium manufacturers – fully serviced, tested, and professionally refurbished by us according to FEM-4.004 (UVV) standards. Over 350 vehicles in stock Custom modifications of any type possible to meet customer requirements. International transport with suitable vehicles and customs clearance available upon request. See for yourself and visit us at our facility. Friedmann Forklifts – Our Quality Promise Full functionality according to FEM-4.004 Serviced & tested (C5-test) battery for electric units (minimum 70% capacity)

Condition: refurbished (used), Year of construction: 2020, operating hours: 4,413 h, load capacity: 2,000 kg, lifting height: 2,010 mm, fuel type: electric, mast type: duplex, construction height: 1,400 mm, FRIEDMANN FORKLIFTS – REFURBISHED BY EXPERTS. FOR PROFESSIONALS IN ACTION Our forklifts are technically overhauled according to FEM-4.004 and the latest safety standards – for maximum quality and your safety. From the chassis to the battery, including drive, brakes, steering, and electrics – every vehicle is thoroughly inspected and reconditioned. ✔ Made in Germany – with responsibility and precision ✔ Rigorous technical inspection ✔ 400+ vehicles available ✔ Worldwide shipping & customs clearance ✔ Service & spare parts at fair prices ✔ Personalized support – even after purchase Test on site and get professional advice – we’ll find the right solution for you. Industrial Truck Specifications Manufacturer: Jungheinrich Model: 119-210 ZT – Ride-on High-Lift Pallet Stacker Drive: Electric Load capacity: 2,000 kg Lift height: 2100 mm Itsdpfjy Rm D Rox Ai Rsk Load center: 500 mm Year of manufacture: 2020 Operating hours: 4413 hours Mast type: Duplex Fork length: 1,150 mm Overall height: 1,500 mm Unladen weight: 1,200 kg Battery voltage: 48 V C5 capacity test: 24V 375Ah (Test report provided upon delivery) Charger voltage: 48 V (on request) Attachments: Special equipment: Front tires: Polyurethane Rear tires: Polyurethane

Condition: used, Year of construction: 2008, Technical details: max. workpiece diameter: 29 mm min. workpiece diameter: 26 mm workpiece length: 66 mm Iodpelqac Ssfx Ai Retk the system was originally delivered for the following workpiece sizes: diameter 26mm - 29mm length 65mm - 66mm Changing parts in the clamping device, handling, etc. would probably result in diameters of up to approx. Ø50mm Total length will probably be almost 400 mm possible with a few conversions. Also dependent on tool lengths, machining lengths on the component, etc. *

Condition: ready for operation (used), functionality: fully functional, center height: 700 mm, center width: 800 mm, spindle speed (max.): 240 rpm, bed width: 700 mm, overall weight: 10,000 kg, TECHNICAL DETAILS Swing diameter over bed: 1,400 mm Swing diameter over cross slide: 640 mm Centre height: 700 mm Distance between centres: 800 mm Bed width: 700 mm Spindle bore: 80 mm Spindle speed: 110 – 240 rpm MACHINE DETAILS Power: 11.5 kW Control: Conventional Dimensions & Weight Dimensions (L x W x H): 3,500 x 2,500 x 2,500 mm Net weight: 10,000 kg EQUIPMENT Digital readout Itedjy Hhitspfx Ai Rsk Quick-change toolholder

Condition: excellent (used), Face plate and clamping disk Isdotup Tropfx Ai Rjtk (2858) Diameter 440 mm Camlock mounting 133.4 Cone diameter 106.39 Height of face plate 50 mm Weight 28 kg

Condition: new, Year of construction: 2026, Yanigav Pendulum Pile Driver HS3 / HSG3 Iodpor Ezmpefx Ai Retk • Weight: 510kg / 575kg • Drive: tractor pump / own pump • Dimensions (LxWxH): 2.20x1.00x3.25m • Maximum striking force delivered by 105 kg monoblock • Allows operation to the left, right, and in line with the tractor • Post length up to 2.5m Price: €7,000 / €8,860 excl. 20% VAT.