Used Drill-Milling Machine Ø45 Mm for sale (98,665)

Condition: good (used), Used horizontal boring mill/drilling machine by Cornac Bwodpez Iarqjfx Aa Ieu Type BS 65 Spindle diameter 65 mm Table dimensions approx. 600 x 1000 mm X / Y / Z = 1000 / 800 / 650 mm

Condition: new, SERRMAC TCS and TC Drilling and Milling Machine (Cross Table) New, “CE” certified 3-year warranty Automatic feed High-efficiency transmission and electronic variable speed drive via vector inverter. Coolant system for cutting tools Threading via inverter, complete with digital tachometer Threaded spindle axis for CM4 tool clamping Cross table: 800 x 255 mm Drilling capacity in R50 steel: ø 50 mm Tapping capacity in R50 steel: M 26 Spindle taper: CM4 Spindle stroke: 145 mm Spindle shank diameter: 72 mm Automatic feed: 3 speeds: 0.05 – 0.1 – 0.2 rpm Automatic feed with electromagnetic clutch: 3 speeds: 0.05 – 0.1 – 0.2 mm/rev Prismatic column Cross table Inverter drive Spindle speed: 45 – 2150 rpm Motor power (380 V – 50 Hz): 3 kW “T” slot dimensions: 14 x 14 mm Cross table: longitudinal travel, manual axis X: 585 mm Cross table: transverse travel, manual axis Y: 240 mm Bodjfh Si Uopfx Aa Iswu Dimensions (h x w x d) with column: 1,986 x 1,340 x 1,280 mm Weight: 780 kg

Condition: used, Radial drilling machine with table WEBO type HRH 100 / 3000 Machine No. 10009555/7 -- 1110185 -- 6046 -- Year of manufacture 1979 Drilling capacity: Ø 100 mm in ST 60 at a feed rate of 0.5 mm/rev. Nominal overhang: 3000 mm Maximum overhang: max. 3100 mm Spindle mount: MK 6 Spindle speed: 22.4 - 1600 rpm, 36 steps Feed rate: 0.05 - 2.5 mm/rev, 18 steps Distance spindle - baseplate: 970 - 2335 mm Quill stroke: 325 mm Swivel range of the arm: 360° Traverseable on bed, bed length: 7500 mm Clamping area of the table: 8000 x 2100 mm - Electric central clamping device - Drilling unit on the machine bed, traversable lengthwise by electric motor - Table consisting of 2 clamping plates with 7 x T-slot, (length 4000 x width 2100 x plate thickness 360 mm) Space requirement L x W x H: 8000 x 4550 x 4300 mm Maximum height: 4300 mm Transport height (bed with drilling machine): approx. 3150 mm Transport weight (bed with drilling machine): approx. 20 tons Transport dimensions table: L x W x H 4000 x 2100 x 900 mm (2 plates stacked on top of each other) Transport weight table: approx. 14 tons Bwsdpfx Aajfbt Huo Ieu Good condition

Condition: used, Box column drilling machine WEBO Series- No 132 Machine No: 9 Drilling capacity 50 mm Spindle cone MK 5 - long quill throat 430 mm spindle stroke 280 mm Height adjustment of drill head 500 mm Table size Ø 725 mm Distance between drill spindle and table max. 740 mm Distance between drill spindle and clamping surface on machine base max. 1240 mm Spindle speed 55-820 rpm Feed rate level 1 0.13 - 0.2 - 0.27 - 0.4 mm/rev. Feed rate stage 2 0.6 - 0.83 - 1.17 - 1.8 mm/rev. Column diameter 300 mm Motor power 2.8 / 3.6 kW pole-changing Mains connection 380 Volt, 50 Hz - Spindle speed via 2 motor speeds and infinitely variable via variator - Manual drill head height adjustment via hand crank, clamping with clamping screws - Rotatable drill table with mechanical clamping - Table height adjustment via hand crank - Clamping surface on machine base 600 x 550 mm Top height of drill head 3020 mm Overall height drill head bottom 2520 mm Space requirement L x W x H 1400 x 780 x 2520 mm Weight 1600 kg Bwjdpfx Aasqa Txqs Ieu good condition

Condition: good (used), Year of construction: 2021, machine/vehicle number: 178000041, functionality: fully functional, input voltage: 400 V, input frequency: 50 Hz, rotational speed (max.): 12,000 rpm, total length: 4,000 mm, total width: 1,500 mm, total height: 1,500 mm, overall weight: 500 kg, ELUMATEC KF 178 Copy Milling Machine Bwedjztwzcspfx Aa Isu - Rated current: 6.3 A - Power input: 2200 W - Length of the left and right stops: 1600 mm FCA D-73235 Weilheim Teck - loaded onto a truck.

Condition: good (used), Year of construction: 2004, travel distance X-axis: 1,750 mm, travel distance Y-axis: 1,400 mm, travel distance Z-axis: 600 mm, CNC portal milling machine FPT - STINGER MACH-ID 8829 Manufacturer: FPT Type: STINGER Control: HeidenHain iTNC530 Year of manufacture: 2004 Chip conveyor Laser tool setter Portal Handwheel Full A/B-Automatic head High pressure coolant Specifications Metric US Standard X - axis 1750 mm Y - axis 1400 mm Z - axis 600 mm Table length 1200 mm Table width 1000 mm Table load 5000 Feed X - axis 35000 mm/min. Y-axis feed 35000 mm/min. Feed Z-axis 35000 mm/min. Tool holder HSK 63 ISO/Bt/Mk Spindle power 25 kW spindle speed 18000 rpm Tool changer 30 IKZ 20 Number of controlled axes 5 Chip conveyor Yes Bsdpfjuni D Eex Aa Iowu Cooling device Yes Dimensions (estimate) length 6000 mm width 4000 mm height 3850 mm weight 21000 kg Please note: The information on this page is given in good faith and to the best of our knowledge, and where possible, has been obtained from the manufacturer, but accuracy cannot be guaranteed. Accordingly, it does not constitute a representation or contract and we recommend that you check all relevant details.

Condition: excellent (used), Control system: Heidenhain TNC 124 Travel distances X/Y/Z: 450/260/120 mm Bwsdpfx Aeipmmusa Ieu Travel distance W: 450 mm Clamping area (L x W): 770 x 320 mm Permissible table load: 100 kg Distance table – spindle nose (min. – max.): 0 – 110 – 560 mm Feed rate X/Y: 1 – 2000 mm/min Tool – quick-change system: SF 32 Speed range, continuously variable: 100 – 9200 rpm Drive power: 5 kW Space requirement (W x D x H): 1500 x 1480 x 2330 mm

Condition: excellent (used), Heidenhain digital readout. Fehlmann cross table: KS 255. Accessories: available. Working range: Quill stroke Z-axis 110 mm Machine head travel 450 mm Table spindle nose 0 - 527 mm Quick-change systems SF 32 Work spindle 2.9 kW Speed range infinitely variable 50 - 6300 rpm Clamping surface 255 x 550 mm Bedpfx Aasw Hqdms Iswu Dimensions and weight: Space requirement W x D x H 1.5 m x 1.35 m x 2.1 m Weight approx. 850 kg

Condition: used, Univ. universal milling machine with active digital display, DECKEL Type FP 1 Machine No. 2101 - 7088, Year of manufacture 1993 Travel distances X: 300 mm, Y: 150 mm, Z: 330 mm Table size 600 x 200 mm Spindle mounting SK 40 - S20x2 Spindle speed 40-2000 rpm, 16 steps Feed rate X and Y axis 5 to 500 mm/min. Rapid traverse 1200 mm/min. Motor power 1.6 and 2 kW, pole-changing Power connection 380 Volt, 50 Hz - Active control and digital display for 3 axes, HEIDENHAIN Type TNC 123 - Stepless feed rate via servo motor in the X, Y, and Z axes - Spindle speed via 2 motor speeds and 8 gear stages - Quill travel on the vertical milling head 60 mm - Vertical milling head swiveling and horizontally extendable by 100 mm - Swivel, rotary, and tilting angle table DECKEL, Type 2114 - Coolant system in the machine base - Central lubrication - Adjacent control cabinet Bedpsziny Isfx Aa Iewu - Hinged protective shield with safety switch - Original chip tray for mounting on the machine base - Electrical diagram available Space requirement L x W x H 1600 x 1200 x 1770 mm Weight 900 kg Good condition

Condition: ready for operation (used), functionality: fully functional, travel distance X-axis: 500 mm, travel distance Y-axis: 400 mm, travel distance Z-axis: 400 mm, Deckel FP4M universal milling machine in excellent technical and optical condition. Technical specifications: - Working travel X/Y/Z: 500/400/400 mm - Spindle speed range: 50 - 2500 rpm - Power: 3.7 / 4.4 kW - Spindle brake - Automatic feed: X-Y-Z steplessly adjustable 6.3 / 630 mm/min - Rapid traverse X-Y-Z 1300 mm/min - Fixed angle table - Vertical quill, 90 mm travel - Tool holder ISO 40/M16 Bodpfx Aasz Atxvo Iewu - Weight approx. 1500 kg Machine options: - 3-axis digital readout Heidenhain - Coolant system - Chip tray - Central lubrication - Automatic pulse lubrication on the milling head Includes cabinet with accessories.

Condition: refurbished (used), Huron NU5 Universal Milling Machine Ex University Superb Condition Table size: 1,635 × 460 mm Longitudinal travel – X: 1,300 mm Cross travel – Y: 700 mm Vertical travel – Z: 500 mm Spindle taper ISO 40 Spindle-speed range 30–2,066 rpm Table-feed range: 1.6–820 mm/min Rapid traverse – X/Y/Z: 2,800 mm/min Maximum head-to-table distance: 649 mm Main motor: 8.7 kW / 11.7 hp Machine dimensions : 2,361 × 2,500 × 1,648 mm For sale with *Jet Machinery Ltd* Jet Machinery Stock No: #79260 Machine Serial Number: 5568 Whilst every effort has been made to ensure that the above information is accurate it is not guaranteed. We advise prospective purchasers to check any vital details. Bwedpfx Aaoz D Dlyj Iou Health and Safety At Work Act 1974: It is not reasonably practical for ourselves as suppliers to ensure that for your application the goods comply with requirements of the Act with respect to guarding etc. Prospective purchasers should ensure that a guarding specialist inspect the goods prior to use.

Condition: used, Year of construction: 2013, 3-axis system Max. glass dimensions: 1600 x 2600 mm Min. glass size: 100 x 350 mm Glass thickness: 3 - 19 mm Bedewmqrqepfx Aa Iswu Hole/double-sided 16 compartments for 16 positions Length: 5850 mm Width: 5500 mm Max. Installation height of the system: 2200 mm

Condition: new, Year of construction: 2026, travel distance X-axis: 3,200 mm, travel distance Y-axis: 2,100 mm, travel distance Z-axis: 900 mm, table length: 3,000 mm, table width: 1,700 mm, spindle speed (max.): 18,000 rpm, table load: 11,000 kg, workpiece weight (max.): 11,000 kg, rotational speed (max.): 18,000 rpm, controller model: MAX 5, coolant supply: 40 bar, We offer the following machine directly on behalf of the owner. It was delivered in 2026 but, due to changing requirements, it will not be put into operation. The machine is in its original packaging and has not been used. 5-axis CNC portal milling machine, new Manufacturer: HURCO Type: DCX 32-5 Si Year of manufacture: 2025, delivery 3/2026 Control: MAX 5, 2 screens Bwjdpfx Aajzu Nz Do Isu TRAVEL RANGES X-axis: 3,200 Y-axis: 2,100 Z-axis: 900 mm B-axis: +100°/-110° C-axis: ±360° TABLE Table size: 3,000 × 1,700 Table load: 11,000 kg Distance between portal columns: 2,130 mm Distance between spindle nose and table: 66 – 966 mm SPINDLE / HEAD Swivel head CYTEC Tool holder: HSK63-A Speed max.: 18,000 rpm Power: 45/63 kW Torque max.: 106 Nm Rapid traverse: 15/15/10 m/min Tool changer / ATC: 60-position EQUIPMENT: - Internal cooling through spindle, 40 bar - KNOLL band filter system - KNOLL chip conveyor - Direct path measuring system X/Y/Z - Workpiece probe RENISHAW RMP600 - Tool measurement: RENISHAW NC4 - Calibration sphere - Rotoclear - RITTAL spindle cooler - Enclosed protective cabin - LED work area lighting - Signal light - Coolant spray gun SOFTWARE OPTIONS: - Simultaneous 5-axis machining - Dialog / NC Mix - FANUC-compatible NC mode - Macro programming - Ulti Motion (10,000-line look-ahead) - STEP and DXF import - Automatic pocket and island detection - Multi-touch SERVICES: - Warranty extension + 12 months - Commissioning by HURCO (including in Germany) MACHINE DIMENSIONS Footprint: approx. 9,982 × 6,815 mm Height: approx. 5,250 mm Machine weight: approx. 37,700 kg (transport approx. 45 t)

Condition: good (used), Table size 420 x 250 mm. Speeds: electronically controlled, stepless via potentiometer, 132 - 4500 rpm. Bsdpfoyywn Ejx Aa Ijwu

Year of construction: 1992, condition: excellent (used), machine/vehicle number: 238828, Available: Immediately Bwodpfx Aajpr Uvre Iju

Condition: good (used), Year of construction: 2009, functionality: fully functional, travel distance X-axis: 3,200 mm, travel distance Y-axis: 1,200 mm, travel distance Z-axis: 1,200 mm, spindle speed (max.): 12,000 rpm, total length: 9,300 mm, total height: 4,300 mm, table width: 1,250 mm, total width: 6,900 mm, table length: 1,250 mm, overall weight: 50,000 kg, 5-Axis Bed-Type Milling Machine AX5 TLF, 2009, Heidenhain iTNC530, Rotary Table, HSK-A100 Listing Description: For sale: AX5 TLF bed-type milling machine manufactured in 2009, featuring an integrated rotary table and fully programmable axes. The machine is designed for precise multi-axis machining, including complex components requiring 5-axis operation. Its design includes a swivelling head and a rotary table, ensuring extensive technological capabilities for the machining of large-format parts. The machine is equipped with a Heidenhain iTNC530i CNC control, HSK-A100 spindle taper, and through-spindle coolant supply. Additional features include a Renishaw workpiece probe and a 30-position tool magazine. For more information, photos, sales conditions, or to schedule an inspection, please contact us. Bjdpfx Ajyzfb Nja Iowu Technical Specification: Model: AX5 TLF Type: 5-Axis Bed-Type Milling Machine Year of Manufacture: 2009 Axis Travels: - X-Axis: 3,200 mm - Y-Axis: 1,200 mm - Z-Axis: 1,200 mm - B-Axis (swivelling head): ±95° - C-Axis (rotary table): 360° Rotary Table: - Diameter: 1,250 mm Spindle: - Taper: HSK-A 100 - Spindle Speed: 12,000 rpm - Through-spindle coolant CNC Control: - Heidenhain iTNC530i Additional Equipment: - Renishaw workpiece probe - Tool magazine: 30 positions Machine Dimensions: - Length: 9,300 mm - Width: 6,900 mm - Height: 4,300 mm - Weight: 50,000 kg

Condition: like new (used), Year of construction: 2025, operating hours: 120 h, functionality: fully functional, travel distance X-axis: 6,000 mm, travel distance Y-axis: 620 mm, travel distance Z-axis: 700 mm, spindle speed (max.): 4,000 rpm, feed rate X-axis: 25 m/min, feed rate Y-axis: 8 m/min, feed rate Z-axis: 8 m/min, spindle speed (min.): 140 rpm, Equipment: rotational speed infinitely variable, Our demonstration machines at a great price: MDX-60 milling and drilling center, travel range X-axis 6300 mm, and MDX 20, travel range X-axis 2050 mm. Efficient CNC technology for economical component machining. Why use expensive and complex CNC machines with complicated standard CNC controls for these parts, or continue to rely on manual, time-consuming processes such as marking, center punching, and drilling?  No CNC knowledge is required thanks to a user-friendly interface.  There is no easier-to-use CNC milling/drilling machine.  Even with just one hole, the machine is faster than manual operation.  Up to 80% time savings.  Graphical display of the programmed parts on a 21” screen.  Long parts can be fed through using a follow-up program.  Import of DXF and DSTV data directly from the CAD system.  High process and repeatability reliability.  Parts can be programmed after only a few minutes of instruction. Why make it complicated when it can be more efficient? The MDX center is a robust, clearly structured machine with minimal follow-up costs. An investment that pays for itself from the very first component. Bwsdpfx Aszdb Nmea Iju A cost-reducer for every metalworking company. Our great price for these demo machines, directly from us as the manufacturer in Bavaria: MDX 20: €63,500.00, including delivery MDX 60: €91,000.00, including delivery Validity: while supplies last. Arrange a demonstration appointment in Arnstorf or request our offer.

Condition: new, bore capacity in steel (diameter) 32 mm throat 200 mm bore stroke 70 mm 16 mm spindle taper MK3 spindle turning speed range 50 - 3000 U/min 220 mm 425 mm table surface area 700 x 210 mm max. distance between table and spindle-nose 470 mm total power requirement 1,5 kW weight of the machine ca. 230 Kg dimensions of the machine ca. 0,75 x 1,05 x 1,2 m Drilling and milling machine with - variable spindle speed - Digital depth display Bwedeupxlbopfx Aa Isu - Left / right switch - Cross support - swiveling spindle head - Feeds via hand crank - Tool case with content

Condition: excellent (used), Year of construction: 1999, travel distance X-axis: 500 mm, travel distance Y-axis: 350 mm, travel distance Z-axis: 610 mm, spindle speed (max.): 10,000 rpm, total height: 2,700 mm, total width: 1,700 mm, total length: 2,000 mm, power: 0.01 kW (0.01 HP), CNC-Drilling and Milling machine, Control Heidenhain TNC 426, only 8500 h Bedpfx Aaotvmtke Iswu table size 380x920 mm, travel X/Y/Z/W - 500/350/610 mm, max. table load 250 kg, spindle speed stepless 50-10'000 rpm., spindle performance 10,2 kw, drilling capacity Ø 25 mm, tapping capacity M20, taper SK 30, tool changer 24 places, elektronic handwheel, central lubrication, oil mist filter, coolant refigitor, preparation for spindle coolant + Renishaw, lot of tools and holders, manual

Condition: ready for operation (used), Year of construction: 2000, Controls: HEIDENHAIN TNC 426, connected load: 7.7kW, including Rotator 3R WorkPal, with documentation, without spare parts. Bwjdsx Tpytspfx Aa Iju

Condition: new, functionality: fully functional, Drill-milling machine FM 55 HSV equipped with height adjustment of the milling head via an auxiliary motor and automatic quill feed. The basic configuration already includes all essential accessories (3-axis digital readout, power feed for the milling table, central lubrication, cooling device, LED work light, cast iron base with coolant channel, CE-compliant safety equipment), making this machine suitable for universal applications. Standard equipment includes automatic quill feed and threading mode Rapid X-axis table adjustment thanks to automatic feed with rapid traverse function Cast iron machine base ensures vibration-free operation Enhanced productivity thanks to the standard 3-axis positioning display Two-stage motor with 12 selectable speeds (75 – 3200 rpm) Versatile use – e.g. slot milling, surface milling, boring, etc. Milling head tilts both sides for angled drilling, edge milling, etc. Stability due to dovetail guideways for the gear head Dovetail guideways in the X, Y, and Z axes, adjustable via gib strips Convenient milling head height adjustment by motor Manual central lubrication for all guideways Technical specifications Max. drilling capacity: 32 mm Max. drilling capacity in castings: 40 mm Max. face mill diameter: 80 mm Spindle/column distance max.: 220 mm Spindle/table distance: 95 – 485 mm Quill stroke: 120 mm Automatic quill feed – range: (3) 0.10 / 0.18 / 0.26 mm/rev Bedpfx Aasytdy Te Iewu Min. spindle speed: 75 rpm Max. spindle speed: 3200 rpm Speed change – number of steps / stepless: 12 Spindle taper: MK 4 Table size – width: 800 mm Table size – depth: 240 mm Travel in X-axis: 420 mm Travel in Y-axis: 200 mm Head vertical adjustment: 390 mm Head swivel: -60° to +60° T-slots (number, size, spacing): 14 mm Quill vertical lifting motor power: 90 W Motor power: 1.5 / 2.2 kW Motor power S1 100%: 1.1 / 1.5 kW Voltage: 400 V Dimensions – width: 1270 mm Dimensions – depth: 960 mm Dimensions – height: 2120 mm Weight approx.: 447 kg Scope of supply 3-axis digital readout ES-12V LCD 3–16 mm / B16 quick-action drill chuck Drill chuck arbor MK 4 / B16 Spindle M 16 Reducer sleeve MK 4/3 Combined milling arbor MK 4/27 mm Automatic quill feed Height-adjustable safety guard Milling head lifting motor Central lubrication X-axis table feed AL 450 D LED work lamp Electronic spindle speed indicator Electronic quill stroke indicator Thread-cutting mode Slat safety guard Cooling system Longitudinal scale Cast iron base with coolant system Operator tools

Condition: used, Univ. universal tool milling machine DECKEL, type FP 1 Machine no. 52185, year of manufacture 1968 Travel distances: X: 300 mm, Y: 150 mm, Z: 340 mm Table size: 600 x 250 mm Spindle mount: SK 40 - S20 x 2 Spindle speed: 40-2000 rpm, 16 steps Motor power: 1.0 and 1.4 kW, pole-shifting Power connection: 380 volts, 50 Hz - Feed in the X and Z axes - Two motor speeds and 8 gear stages - Quill travel on the vertical milling head: 60 mm - Fixed tilting table - Coolant system in the machine base Bjdpfx Aaedzqb Sj Iowu - Adjacent control cabinet - Counter holder with counter bearing for horizontal milling, SK 40 Space requirement L x W x H: 1200 x 1100 x 1600 mm Weight: approx. 1000 kg Very good condition

Condition: good (used), functionality: fully functional, drilling depth: 600 mm, workpiece weight (max.): 2,000 kg, travel distance X-axis: 750 mm, travel distance Y-axis: 630 mm, travel distance Z-axis: 300 mm, spindle speed (max.): 3,000 rpm, drill diameter: 35 mm, drill spindle length: 600 mm, spindle mount: MK 2, spindle stroke: 600 mm, number of spindles: 1, Equipment: rotational speed infinitely variable, Driling capacity: Ø 35 mm Driling depth: 600 mm X-axis: 750 mm Y-axis: 630 mm Z-axis: 300 mm Spindle speeds: 0 - 3000 rpm Tabel size: 1100 x 650 mm Load on table: 2000 kg max Turning table: 360° Controller: Degen AE30 Bjdozu Sp Repfx Aa Iewu Including: - Cabinet + pallet with drills - Coolingunit - Machine manuals Country of origin: Germany Motor power: 11,2 kVA Machine LxWxH: 350 x 120 x 175 cm Machine weight: 1300 kg

Condition: used, total width: 1,300 mm, total length: 1,750 mm, total height: 2,400 mm, Colour: Grey Empty weight: 2.000 kg Bwjdpfx Aaezrgc He Ieu - Documentation available: No - CE certificate present: No - Serial number: 955 - Drive system: Conventional - Positieklemming: Hydraulic - Arm length [mm]: 1570 - Y-axis travel [mm]: 1320 - Table length [mm]: 650 - Table width [mm]: 1300 - Drilling depth [mm]: 160 - Drilling capacity [mm]: 0 - Min. Reach [mm]: 300 - Max. Reach [mm]: 1100 - Tool holder: MK4 - Min. spindle speed [rpm]: 102 - Max. spindle speed [rpm]: 2000 - Options: Drill unit feed, Tapping function, Clamping block - Transport dimensions: 1750mm x 1300mm x 2400mm (l x w x h) - Transport weight [kg]: 2000kg - Transport packages [pcs.]: 1 Financial information VAT: The price shown is exclusive of VAT VAT/margin: VAT deductible for entrepreneurs Delivery and trade-in always possible for everything in the industrial sectors Lukas van Rossum

Condition: new, WMD20LV - 230V / 1P Drilling capacity in steel ----- 20 mm Milling capacity in steel ----- 20 mm Face milling ----- 63 mm Motor ----- brushless 750W Spindle speed, continuously variable, 50 - 3000 rpm Spindle travel ----- 50 mm Spindle mount ----- MK2 Work table ----- 700 x 180 mm Cross travel ----- 150 mm Longitudinal travel ----- 490 mm T-slots ----- 3x12 mm Overhang ----- 170 mm Distance spindle - table ----- 325 mm Weight ----- 150 KG Bsdpfjh S E Sbox Aa Iowu STANDARD ACCESSORIES * Drill chuck incl. drill bit holder * Digital depth stop * Digital spindle display * Fine adjustment * Left / Right switch * Milling head, left / right, rotatable 90 degrees * Box with various tools OPTION * Base cabinet € 249.00 excl. VAT