215296 używane Alternator kup online, niskie ceny 10 strona

3

Część alternatora

Pobrano z:Citroen Berlingo 2001 1124cm3 60kW ManualnaPodobny kod części

215286

0021548106

0021548206

0021548506

0021548706

0021549206

0022159106

0031540606

0120000016

0120000036

0120465003

0120465004

0120465006

0120465012

0120465013

0120465014

0120465015

0120465016

0120465017

0120465018

0120465021

0120465029

0120485011

0120485012

0120485022

0120510133

0123100002

0123213006

0123213007

0123310005

0123310017

0123310030

0123315005

0123320010

0123320011

0123320029

0123320034

0123320035

0123320039

0123320040

0123320041

0123320044

0123320045

0123320046

0123320047

0123320049

0123320051

0123320057

0123320058

0123320060

0123320061

0123320062

0123320065

0123325007

0123335002

0123335003

0123335004

0123335005

0123335006

0123335008

0123340006

0123340007

0123500001

0123500002

0123500005

0123500008

0123510002

0123510004

0123510007

0123510012

0123510016

0123510018

0123510021

0123510022

0123510023

0123510038

0123510039

0123510040

0123510044

0123510049

0123510050

0123510051

0123510057

0123510058

0123510059

0123510066

0123510067

0123510068

0123510072

0123510074

0123510075

0123510079

0123510080

0123510081

0123510082

0123510096

0123510100

0123510101

0123510102

0123510107

0123520006

0123520007

0123520008

0123520010

0123520011

0123520012

0123520013

0123520017

0123520023

0123520029

0123520031

0123540002

0123540003

0123540004

0123545002

0123545004

0986036810

0986036820

0986037380

0986038160

0986038230

0986038960

100134

10700197

2390008

35000152

400675

4434056

466513

4941761

5003920

5246897

576185

576186

8111887

8548943

8549438

9123320045

9123335002

9123369044

9123510068

9123520017

9130273

9130275

9148665

9162422

9162468

9442188

9447865

95644494

9780020

9782010

A0021548106

A0021548206

A0021548506

A0021548706

A0021549206

A0022159106

A0031540606

ALT2033

ALT2034

ALT2038

ALT2065

ALT2070

ALT2073

ARE0006

ARE0006BOSCH

ARE0006S

ARE0006S2

ARE0007

ARE0007S

ARE0007S2

ARE0007S3

ARE0017

ASPL

BOSCH

CASCO

CQ

CRE10106AS

CRE10153AS

CRE10153GS

CRE10160AS

ERA

HUCO

IB387

IB512

MAGNETIMARELLI

MOBILETRON

N134761BOSCHCN

NRG7369

NRGV2

POWERMAX

UNIPOINT

V30770010

WG2315188

WOODAUTO

Nerings, SIA

28,82 zł

+Dostawa: --

Z VAT

6

Przekładnia kierownicza / Maglownica

Pobrano z:Audi A3 S3 8L 1999 ManualnaPodobny kod części

1J1422105

212596

Desguaces Gil, S.L.

520,16 zł

+Dostawa: --

Z VAT

3

Amortyzator przedni

Pobrano z:Peugeot 406 2001 ManualnaPodobny kod części

215256

Desguaces Gil, S.L.

367,16 zł

+Dostawa: --

Z VAT

6

Zwrotnica koła przedniego

Pobrano z:Skoda Fabia Mk1 (6Y) 2005 1998cm3 Benzyna ManualnaPodobny kod części

215226

Desguaces Gil, S.L.

183,60 zł

+Dostawa: --

Z VAT

6

Podnóżek

Pobrano z:BMW 7 E65 E66 2002 AutomatycznyPodobny kod części

8215296

"LUXCAR" OSIŃSKI MARCIN

49,90 zł

+Dostawa: --

Z VAT

2

Część alternatora

Pobrano z:Mercedes-Benz Vario 1981 4249cm3 177kW ManualnaPodobny kod części

1987237069

0021548306

0021549706

0120689519

0120689536

0120689537

0120689544

0120689547

0122469003

0122469004

0122469005

0190053010

0192053010

0192053024

1197011000

1197311318

11993626

137217

142281

1546520C1

160491

215268

215269

21549706

3165142950051

35000158

378032

460916

52000242

81256016028

81261016067

9G7567

A0021548306

A002154970

A0021549706

ALB9236UX

BOSCH

CRE10628GS

N137217BOSCHOEM

NRG42367

NRGV2

PSH

WG2314080

Nerings, SIA

258,44 zł

+Dostawa: --

Z VAT

2

Część alternatora

Pobrano z:Ford Focus 2001 1997cm3 136kW ManualnaPodobny kod części

215696

063377418010

1042102710

1042102730

104210351

1042103513

104210352

1042103520

1042103521

1042103522

1042103523

1042103641

104210563

1042105700

104210610

428846

ARE6038

ARE6038S

ARE6038S2

ARE6095

ARE6176S

CASCO

CQ

CRE40142AS

DENSO

GA124

MAGNETIMARELLI

MOBILETRON

N330843DENSOOEM

NRG29747

NRGV2

PANPACIFIC

POWERMAX

WOODAUTO

Nerings, SIA

222,15 zł

+Dostawa: --

Z VAT

1

Część alternatora

Pobrano z:Citroen Berlingo 1993 1124cm3 60kW ManualnaPodobny kod części

001026060

0021548106

0021548206

0021548506

0021548706

0021549206

0022159106

0031540606

0031541906

0120335006

0120335007

0120335011

0120335012

012033501C

0123110004

0123110007

0123110009

0123310010

0123310011

0123310012

0123310013

0123310051

0123310052

0123315501

0123315506

0123320068

0123510010

0123510011

0123510048

0123510060

0123510095

0123512500

0123512501

0123512502

0123515500

0123515501

0123515502

0123515503

0123520015

0123520030

0124515503

0132315501

0986038710

0986038720

100035

100134

10700197

215286

215294

2390007

2390008

2390011

288R0008

35000152

400675

466513

576185

576186

940016020800

95644494

9780020

9782010

9947418

995083

A0021548106

A0021548206

A0021548506

A0021548706

A0021549206

A0022159106

A0031540606

A0031541906

AL155404

ARE0006

ARE0006BOSCH

ARE0006S

ARE0006S2

ARE0007

ARE0007S

ARE0007S2

ARE0007S3

ARE0017

BOSCH

CQ

CRE10106AS

CRE10153AS

CRE10153GS

CRE10160AS

F000LD0300

F010LD0201

F515900010010

GA208

HUCO

IB385

IB387

IB512

MAGNETIMARELLI

MOBILETRON

N138108BOSCHCN

NRG10245

NRGV2

POWERMAX

SKRE2450007

UNIPOINT

V30770010

WG2315188

WOODAUTO

Nerings, SIA

27,58 zł

+Dostawa: --

Z VAT

1

Część alternatora

Pobrano z:Citroen Berlingo 2001 1124cm3 60kW ManualnaPodobny kod części

001026060

0021548106

0021548206

0021548506

0021548706

0021549206

0022159106

0031540606

0031541906

0120335006

0120335007

0120335011

0120335012

012033501C

0123110004

0123110007

0123110009

0123310010

0123310011

0123310012

0123310013

0123310051

0123310052

0123315501

0123315506

0123320068

0123510010

0123510011

0123510048

0123510060

0123510095

0123512500

0123512501

0123512502

0123515500

0123515501

0123515502

0123515503

0123520015

0123520030

0124515503

0132315501

0986038710

0986038720

100035

100134

10700197

215286

215294

2390007

2390008

2390011

288R0008

35000152

400675

466513

576185

576186

940016020800

95644494

9780020

9782010

9947418

995083

A0021548106

A0021548206

A0021548506

A0021548706

A0021549206

A0022159106

A0031540606

A0031541906

AL155404

ARE0006

ARE0006BOSCH

ARE0006S

ARE0006S2

ARE0007

ARE0007S

ARE0007S2

ARE0007S3

ARE0017

BOSCH

CQ

CRE10106AS

CRE10153AS

CRE10153GS

CRE10160AS

F000LD0300

F010LD0201

F515900010010

GA208

HUCO

IB385

IB387

IB512

MAGNETIMARELLI

MOBILETRON

N138108BOSCHCN

NRG10245

NRGV2

POWERMAX

SKRE2450007

UNIPOINT

V30770010

WG2315188

WOODAUTO

Nerings, SIA

27,58 zł

+Dostawa: --

Z VAT

4

Część alternatora

Pobrano z:Volkswagen Transporter - Caravelle T5 1997 1968cm3 140kW ManualnaPodobny kod części

0120000024

0121615001

0121615002

0121615003

0125711017

0125711059

03G903023

03G903803A

070903803

100199

101507

101556

101713

10443250

10443293

1372736

1372737

1374171

1404791

1404792

1474021

1572736

1581842

1581843

1581844

1606427480

1712779

1730987

1747017

1747021

1762862

1791837

187801

1904971

200011

200281

2073237

2097253

2097255

210419

210419A

210421

210421A

210421R

210422

210422A

210422R

210862

215299

2191931502

2191941502

225538150010

225538150011

225538150215

225538150280

225538150281

225538150340

225538150341

225538150500

2390035

23925N

23977N

285591

285592

301922RI

301922RIB

301922RIS

301922RIV

301928RI

301928RIS

32047920

35000034

440476

440612

443055

443120

4705

4721

4G0127

4G0127R

4G0625

4G0625R

550512

550544

5510062

5510062G

5510216

5510216G

553597RI

553597RIS

5702L5

57051

5705EA

57099

595558150010

595558150210

595558150280

595558150340

595558150500

6630025

6C1J10300AA

6C1J10300CA

6C1T10300AA

6C1T10300AB

6C1T10300AC

6C1T10300BA

6C1T10300BB

6C1T10300BC

6C1T10300BD

6C1T10300CA

6C1T10300CB

6C1T10300CC

6C1T10300CD

6C1T10300CV

6CIJ10300CA

70101713

71789706

71794808

77364083

7H1210300AA

831010071

8EL012426491

9047910

9090242

940016036300

943319221010

965814468

9658144680

965991808

9659918080

967614358

9676143580

A0200

A0364

A12BH0062

A12BH0062A2

A12BH0077

A12BH0077A2

A131997

A134495

A2007B

A2043V

AB0004P

AB0004PBULK

ABE9003

ABE9003BULK

ABE9003FAG

ABE9003FAGBULK

ABE9003KOYO

ABE9003NACHI

ABE9003NSK

ABE9003NSKBULK

ABE9003NTN

ABE9003NTNBULK

ABE9003SKF

ABE9003SKFBULK

ABE9006

ABE9006BULK

ABE9006FAG

ABE9006FAGBULK

ABE9006KOYO

ABE9006NACHI

ABE9006NSK

ABE9006NSKBULK

ABE9006NTN

ABE9006NTNBULK

ABE9006SKF

ABE9006SKFBULK

ABE9242NSK

ABE9242NSKBULK

ABEC0008

ABR0014

AC1T10300BA

AC1T10300BB

AC1T10300CA

AC1T10300CB

ACCBA1922

ACCBA1928

ACH9009S

AFP0027

AFP0027V

AFP0051

AFP0051INA

AFP0051V

AFP9002

AFP9002BULK

AL02638

AL02639

AL151JM

ALBH012

APC0024

AR0010

ARC0057

ARC0233S

ARE0061

ARE0061BOSCH

ARE0061S

ARE0061S2

ARE0061SEG

ARS0004

ARS0006

ARS0006BULK

ARS0007

ARS0007BULK

ARS0008

ARS0008BULK

ARS0009

ARS0015

ARS0024

ARS0025

ARS0026

ARS0028

ARS0128S

ARS9058S

ARS9058SBULK

ARS9065S

AS0015

AS0132S

ASL9021

ASL9021BULK

ASPL

BOSCH

BX213

BX213BULK

BX213IKA

CAL10307AS

CAL10307GS

CAL10307RS

CAL10308AS

CAL10308GS

CAL15A17GS

CAL15A18GS

CASCO

CQ

CRE10132AS

CRE10132GS

ERA

FT74044

FT74047

FT74214

G100174

G100175

G100855

G100859

G101145

G101149

G104465

G104466

G106376

G106377

GA10059

GHIBAUDI

H5510062

H5510062G

H5510216

H5510216G

IB5291

IB6026

IB6137

K9658144680

K9659918080

K9676143580

KRAUF

LRA02977

LRA02978

MOBILETRON

N330331BOSCHCN

NRG7799

NRGV2

P511A03

POWERMAX

PSH

RE6C1T10300CD

REAC1T10300BB

REAC1T10300CA

RMAC1T10300BB

SKGN0320126

SKGN0320847

STX100013R

STX100149

STX100149R

TTAL001020

WAL00008

WAL00080

WG2196795

WG2196813

WOODAUTO

YLE500310

ZS0002

ZS0003

Nerings, SIA

113,14 zł

+Dostawa: --

Z VAT

4

Część alternatora

Pobrano z:Volkswagen PASSAT B6 2002 1968cm3 110kW ManualnaPodobny kod części

0120000024

0121615001

0121615002

0121615003

0125711017

0125711059

03G903023

03G903803A

070903803

100199

101507

101556

101713

10443250

10443293

1372736

1372737

1374171

1404791

1404792

1474021

1572736

1581842

1581843

1581844

1606427480

1712779

1730987

1747017

1747021

1762862

1791837

187801

1904971

200011

200281

2073237

2097253

2097255

210419

210419A

210421

210421A

210421R

210422

210422A

210422R

210862

215299

2191931502

2191941502

225538150010

225538150011

225538150215

225538150280

225538150281

225538150340

225538150341

225538150500

2390035

23925N

23977N

285591

285592

301922RI

301922RIB

301922RIS

301922RIV

301928RI

301928RIS

32047920

35000034

440476

440612

443055

443120

4705

4721

4G0127

4G0127R

4G0625

4G0625R

550512

550544

5510062

5510062G

5510216

5510216G

553597RI

553597RIS

5702L5

57051

5705EA

57099

595558150010

595558150210

595558150280

595558150340

595558150500

6630025

6C1J10300AA

6C1J10300CA

6C1T10300AA

6C1T10300AB

6C1T10300AC

6C1T10300BA

6C1T10300BB

6C1T10300BC

6C1T10300BD

6C1T10300CA

6C1T10300CB

6C1T10300CC

6C1T10300CD

6C1T10300CV

6CIJ10300CA

70101713

71789706

71794808

77364083

7H1210300AA

831010071

8EL012426491

9047910

9090242

940016036300

943319221010

965814468

9658144680

965991808

9659918080

967614358

9676143580

A0200

A0364

A12BH0062

A12BH0062A2

A12BH0077

A12BH0077A2

A131997

A134495

A2007B

A2043V

AB0004P

AB0004PBULK

ABE9003

ABE9003BULK

ABE9003FAG

ABE9003FAGBULK

ABE9003KOYO

ABE9003NACHI

ABE9003NSK

ABE9003NSKBULK

ABE9003NTN

ABE9003NTNBULK

ABE9003SKF

ABE9003SKFBULK

ABE9006

ABE9006BULK

ABE9006FAG

ABE9006FAGBULK

ABE9006KOYO

ABE9006NACHI

ABE9006NSK

ABE9006NSKBULK

ABE9006NTN

ABE9006NTNBULK

ABE9006SKF

ABE9006SKFBULK

ABE9242NSK

ABE9242NSKBULK

ABEC0008

ABR0014

AC1T10300BA

AC1T10300BB

AC1T10300CA

AC1T10300CB

ACCBA1922

ACCBA1928

ACH9009S

AFP0027

AFP0027V

AFP0051

AFP0051INA

AFP0051V

AFP9002

AFP9002BULK

AL02638

AL02639

AL151JM

ALBH012

APC0024

AR0010

ARC0057

ARC0233S

ARE0061

ARE0061BOSCH

ARE0061S

ARE0061S2

ARE0061SEG

ARS0004

ARS0006

ARS0006BULK

ARS0007

ARS0007BULK

ARS0008

ARS0008BULK

ARS0009

ARS0015

ARS0024

ARS0025

ARS0026

ARS0028

ARS0128S

ARS9058S

ARS9058SBULK

ARS9065S

AS0015

AS0132S

ASL9021

ASL9021BULK

ASPL

BOSCH

BX213

BX213BULK

BX213IKA

CAL10307AS

CAL10307GS

CAL10307RS

CAL10308AS

CAL10308GS

CAL15A17GS

CAL15A18GS

CASCO

CQ

CRE10132AS

CRE10132GS

ERA

FT74044

FT74047

FT74214

G100174

G100175

G100855

G100859

G101145

G101149

G104465

G104466

G106376

G106377

GA10059

GHIBAUDI

H5510062

H5510062G

H5510216

H5510216G

IB5291

IB6026

IB6137

K9658144680

K9659918080

K9676143580

KRAUF

LRA02977

LRA02978

MOBILETRON

N330331BOSCHCN

NRG7799

NRGV2

P511A03

POWERMAX

PSH

RE6C1T10300CD

REAC1T10300BB

REAC1T10300CA

RMAC1T10300BB

SKGN0320126

SKGN0320847

STX100013R

STX100149

STX100149R

TTAL001020

WAL00008

WAL00080

WG2196795

WG2196813

WOODAUTO

YLE500310

ZS0002

ZS0003

Nerings, SIA

113,14 zł

+Dostawa: --

Z VAT

3

Część alternatora

Pobrano z:Opel Vectra C 2003 2172cm3 125kW ManualnaPodobny kod części

0031541506

0120000033

0124225029

0124225033

0124225034

0124225036

0124225045

0124325112

0124325113

0124325114

0124325144

0124515049

0124515080

0124515082

0124515089

0124515109

0124515112

0124525013

0124525019

0124525022

0124525030

0124525040

100036

100229

10443265

1204093

1204109

1204160

1204162

1204289

130583

130585

130586

13108596

135511140010

135511140014

135511140340

135511140346

144141

160211

200336

201251

206198

209046A

210037A

210041R

210725

210725A

215236

2281411402

2311191402

23185N

2390002

2390021

24429105

2500583

2500585

2500586

284644

285511

288R0009

301501RI

301577RI

301828RI

301828RIB

35000146

35009015

40056

440724

4737

475507140010

475507140340

4G0010

4G0010R

4G1687R

5350087

5353552

5470513

5510179

5510225

553358RI

57115

57231

5DR009728071

6204024

6204236

849185

9046230

90506202

90512217

90561168

90561169

9091897

9117934

9117942

9200959

9201135

93174497

93176380

93189238

93325320

95521451

9949575

A0031541506

A0209

A0354

A129902

A12BH0348

A12BH0348AS

ABE9006

ABE9006BULK

ABE9006FAG

ABE9006FAGBULK

ABE9006KOYO

ABE9006NACHI

ABE9006NSK

ABE9006NSKBULK

ABE9006NTN

ABE9006NTNBULK

ABE9006SKF

ABE9006SKFBULK

ABE9021

ABE9021BULK

ABE9021KOYO

ABE9021NACHI

ABE9021NSK

ABE9021NTN

ABEC0001

ABEC0001BOSCH

ABEC0001BULK

ABEC0001S

ABEC0001SBULK

ABR0141S

ABR0315S

ACCBA1828

ACCBA5872

AFP0035

AFP0073

AFP0073V

AFP0139S

AFP9002

AFP9002BULK

AL02268

AL02570

AL172532

AL198JM

AP0043

APC0006

APC0021

AR0053

AR0099S

AR0126S

ARC0148

ARC0150

ARE0012

ARE0012BOSCH

ARE0012S

ARE0012S2

ARE0012SEG

ARE0088BOSCH

ARE0088S

ARE0088SEG

ARE0131

ARE0131BOSCH

ARE0131SEG

ARE3396VALEO

ARS0014

ARS0014BULK

ARS0015

ARS0021

ARS0021BULK

ARS0022

ARS0022BULK

ARS0023

ARS0023BULK

ARS0024

ARS0029

ARS4022S

ARS4022SBULK

ARS6045S

ARS9032

ARS9032BULK

ARS9063S

ARS9063SBULK

AS0046

AS0115S

ASPL

BOSCH

BR14T3

CAL10274AS

CAL10274GS

CAL10293GS

CAL10293RS

CAL15B53GS

CASCO

CQ

CQ1010030

CRE10100AS

CRE10100GS

CRE10102AS

CRE10102GS

CRE10123AS

CRE10123GS

F00M145362

F032139044

F032335072

G100563

G100571

G106185

G106315

GA282

GHIBAUDI

H5510179

H5510225

IB4167

IB680

IKA

KRAUF

LR1004

LRA02185

LRA02896

N234779BOSCHOEM

NRG7785

NRGV2

PSH

R1530014

SKGN0320009

SKRE2450008

STX100118R

STX102459R

V30770025

V836679143

WAL00517

WAL02186

WG2196815

WG2472437

WOODAUTO

ZS0002

Nerings, SIA

134,60 zł

+Dostawa: --

Z VAT

5

Część alternatora

Pobrano z:Ford Focus 2001 1997cm3 136kW ManualnaPodobny kod części

215696

063377418010

1042102710

1042102730

104210351

1042103513

104210352

1042103520

1042103521

1042103522

1042103523

1042103641

104210563

1042105700

104210610

1266003860

428846

ARE6038

ARE6038S

ARE6038S2

ARE6095

ARE6176S

CASCO

CQ

CRE40142AS

DENSO

GA124

MAGNETIMARELLI

MOBILETRON

N330843DENSOCN

NRG7643

NRGV2

PANPACIFIC

POWERMAX

WOODAUTO

Nerings, SIA

101,53 zł

+Dostawa: --

Z VAT

3

Alternator

Pobrano z:Mercedes-Benz Sprinter W901 W902 W903 W904 1989 2299cm3 79kW ManualnaPodobny kod części

0081549602

0091540102

0091540202

0123335006

0124325226

0217053

051000417016

052000073016

052000073211

052000073840

052000074016

052000074017

052000074211

052000074840

053000164016

063533252260

0986038160

118422

12038160

13613N

13797N

1516633R

1986A00813

1986AE0536

200060

200095

210042A

214001

215286

215350

218007

218025

225110902

2390008

2500551

282893

301044RI

301044RIB

301044RIS

3120619

3120621

3120623

3120643

3120645

32038160

3EFFE

436667

437125

439095

439244

445075

4451

4836820

48944

4G0027

4G0027R

5510019

5510450

5510703

555507090010

555507090280

555507090505

56654

5DR004242041

8EL011710061

9038160

A0005

A0081549602

A0091540102

A0091540202

A0718S

A0718SEG

A12BH0102A2

A12BH0269A2

A12BH0932A2

ACCBA1044

ACCBA2150

AINDE

AL01550

APC0002

ASPL

BOSCH

CA1044

CA1044BOSCHR

CAL10113AS

CAL10113GS

CASCO

CEVAM

CQ1010253

EAI

ELECTROLOG

ELSTOCK

ERA

F032111369

F032131844

F032134761

F032135240

F032136346

F032137333

F032138775

F032140087

F032140263

F032141232

F032142269

F032142318

F032230259

F032333112

F032335075

F032902683

G100278

G100287

G105110

G105743

G105910

GA211

H5510019

H5510450

H5510703

HCPARTS

HELLA

IR7218

KUHNER

L38160

LRB00193

LUCAS

MAHLE

MG594

NRG42712

NRGV2

PSH

QRA2272

QRA2330

RHIAG

RNL

S634

SIOM

SKGN0320026

STX100090R

V301339740

VALEO

WAL00610

WG2043890

WG2196782

WG2282870

WG2471261

WG2471295

WG2632449

WOODAUTO

Nerings, SIA

497,80 zł

+Dostawa: --

Z VAT

2

Części rozrusznika

Pobrano z:Jeep Grand Cherokee 1990 2499cm3 115kW ManualnaPodobny kod części

0001218007

0001218023

0001218125

0001218126

0001218158

0001218175

0001218725

0001218758

0001218775

035532041F

04796044

04864693

0706

100501112010

100501112215

100506113010

100506113340

10107060

1011987

101561

10507

10507R

116610503000

116610503002

1205053

132388

15440885

1641

19206

195270503000

2081049RS

220106R

225296

252032

2S0346

2S0346R

30857255

310008112

35532041F

3575

424274

440885

458523

4864693

5491121

60412969

60512969

605129690

60522565

605225650

61156547

8015610

81011987

9003336206

940113020217

BOSCH

CQ

CQ2010522

CST10547AS

CST10547RS

ERA

GHIBAUDI

GXE4601

KRAUF

LRT00195

MAGNETIMARELLI

N132388BOSCHCN

NRG8570

NRGV2

POWERMAX

S100606

S100607

S104702

S27087

SDB1388

SDV38037

SKSTR0330345

SS0019

SS713

ST00714

STEMOT

STR50083

VISNOVA

WILSON

WOODAUTO

WST00727

ZEN

ZN0706

Nerings, SIA

51,77 zł

+Dostawa: --

Z VAT