X

Guides

PC-configurator
Register Login
 EN   DA   SV
  1. Front page
  2. Components
  3. RAM
  4. Server RAM

Back to RAM

  • Server RAM [515]
Show all options
Show all options
Show all options
Show all options
Server RAM (515)
Kingston FURY Beast DDR4 16GB kit 3200MHz CL16 Ikke-ECC

Kingston FURY Beast DDR4 16GB kit 3200MHz CL16 Ikke-ECC

420,00DKK336,00DKK excl. VAT
HPE DDR4 16GB 2666MHz CL19 reg ECC

HPE DDR4 16GB 2666MHz CL19 reg ECC

485,00DKK388,00DKK excl. VAT
Dell DDR4 16GB 2133MHz reg ECC

Dell DDR4 16GB 2133MHz reg ECC

  • Product no 989469114
  • Model A7945660
  • Brand Dell
  • EAN 5397063785247
1 019,00DKK815,20DKK excl. VAT
HPE DDR4 16GB 2666MHz CL19 reg ECC

HPE DDR4 16GB 2666MHz CL19 reg ECC

460,00DKK368,00DKK excl. VAT
V7 DDR4 32GB 2666MHz CL19 reg ECC

V7 DDR4 32GB 2666MHz CL19 reg ECC

  • Product no 998966467
  • Model V72130032GBR
  • Brand V7
  • EAN 5050914078232
398,00DKK318,40DKK excl. VAT
HPE DDR3L 16GB 1600MHz CL11 reg ECC

HPE DDR3L 16GB 1600MHz CL11 reg ECC

212,00DKK169,60DKK excl. VAT
Kingston Server Premier DDR4 32GB 2666MHz CL19 ECC

Kingston Server Premier DDR4 32GB 2666MHz CL19 ECC

798,00DKK638,40DKK excl. VAT
Kingston Server Premier DDR4 16GB 2666MHz CL19 ECC

Kingston Server Premier DDR4 16GB 2666MHz CL19 ECC

377,00DKK301,60DKK excl. VAT
Kingston Server Premier DDR4 32GB 3200MHz CL22 ECC

Kingston Server Premier DDR4 32GB 3200MHz CL22 ECC

734,00DKK587,20DKK excl. VAT
HPE DDR4 64GB 2400MHz CL17 ECC LR 288-pins

HPE DDR4 64GB 2400MHz CL17 ECC LR 288-pins

854,00DKK683,20DKK excl. VAT
HPE DDR4 16GB 2133MHz CL15 reg ECC

HPE DDR4 16GB 2133MHz CL15 reg ECC

244,00DKK195,20DKK excl. VAT
Samsung DDR5 16GB 4800MHz Ikke-ECC

Samsung M323R2GA3BB0-CQK DIMM, 16 GB, DDR5-4800, OEM

  • Product no 999941479
  • Model M323R2GA3BB0-CQK
  • Brand Samsung
  • EAN 5059902031105
547,00DKK437,60DKK excl. VAT
Micron DDR4 16GB 3200MHz CL22 ECC SO-DIMM 260-PIN

Micron DDR4 16GB 3200MHz CL22 ECC SO-DIMM 260-PIN

  • Product no 1000717608
  • Model MTA9ASF2G72HZ-3G2R
  • Brand Crucial
  • EAN 0649528929136
506,00DKK404,80DKK excl. VAT
Kingston Server Premier DDR4 16GB 3200MHz CL22 ECC

Kingston Server Premier DDR4 16GB 3200MHz CL22 ECC

363,00DKK290,40DKK excl. VAT
Synology DDR4 8GB ECC SO-DIMM 260-PIN

Synology DDR4 8GB ECC SO-DIMM 260-PIN

  • Product no 999836997
  • Model D4ES02-8G
  • Brand Synology
  • EAN 4711174724390
1 535,00DKK1 228,00DKK excl. VAT
Samsung DDR5 32GB 4800MHz CL40 reg ECC

Samsung DDR5 32GB 4800MHz CL40 reg ECC

  • Product no 1000797228
  • Model M321R4GA3BB6-CQK
  • Brand Samsung
  • EAN 4260751598423
1 124,00DKK899,20DKK excl. VAT
HPE DDR4 32GB 2666MHz CL19 reg ECC

HPE DDR4 32GB 2666MHz CL19 reg ECC

467,00DKK373,60DKK excl. VAT
Kingston DDR5 64GB kit 5600MHz CL46 ECC SO-DIMM 262-PIN

Kingston DDR5 64GB kit 5600MHz CL46 ECC SO-DIMM 262-PIN

1 770,00DKK1 416,00DKK excl. VAT
Samsung DDR4 64GB 3200MHz reg ECC

Samsung DDR4 64GB 3200MHz reg ECC

  • Product no 996500618
  • Model M393A8G40AB2-CWE
  • Brand Samsung
  • EAN 8592978250096
1 441,00DKK1 152,80DKK excl. VAT
Kingston Server Premier DDR4 32GB 3200MHz CL22 ECC SO-DIMM 260-PIN

Kingston Server Premier DDR4 32GB 3200MHz CL22 ECC SO-DIMM 260-PIN

803,00DKK642,40DKK excl. VAT
Kingston DDR4 16GB 2666MHz CL19 ECC

Kingston DDR4 16GB 2666MHz CL19 ECC

429,00DKK343,20DKK excl. VAT
Micron DDR4 32GB 3200MHz CL22 ECC SO-DIMM 260-PIN

Micron DDR4 32GB 3200MHz CL22 ECC SO-DIMM 260-PIN

  • Product no 1000717593
  • Model MTA18ASF4G72HZ-3G2R
  • Brand Crucial
  • EAN 0649528929051
872,00DKK697,60DKK excl. VAT
Kingston Server Premier DDR4 32GB 3200MHz CL22 reg ECC SO-DIMM 260-PIN

Kingston Server Premier DDR4 32GB 3200MHz CL22 reg ECC SO-DIMM 260-PIN

678,00DKK542,40DKK excl. VAT
Kingston Server Premier DDR5 64GB 4800MHz CL40 reg ECC

Kingston Server Premier DDR5 64GB 4800MHz CL40 reg ECC

2 047,00DKK1 637,60DKK excl. VAT
Mushkin DDR4 32GB kit 3600MHz CL16 ECC

Mushkin DDR4 32GB kit 3600MHz CL16 ECC

1 555,00DKK1 244,00DKK excl. VAT
Samsung DDR5 64GB 4800MHz CL40 reg ECC

Samsung DDR5 64GB 4800MHz CL40 reg ECC

  • Product no 1000046512
  • Model M321R8GA0BB0-CQK
  • Brand Samsung
  • EAN 5050914215712
2 178,00DKK1 742,40DKK excl. VAT
Samsung DDR4 32GB 2666MHz CL19 reg ECC

Samsung DDR4 32GB 2666MHz CL19 reg ECC

  • Product no 992937440
  • Model M393A4K40CB2-CTD
  • Brand Samsung
  • EAN 8592978124205
733,00DKK586,40DKK excl. VAT
Micron DDR4 64GB 3200MHz CL22 reg ECC

Micron DDR4 64GB 3200MHz CL22 reg ECC

  • Product no 1000717603
  • Model MTA36ASF8G72PZ-3G2R
  • Brand Crucial
  • EAN 0649528928580
1 508,00DKK1 206,40DKK excl. VAT
Dell DDR4 16GB 2933MHz reg ECC

Dell DDR4 16GB 2933MHz reg ECC

  • Product no 998128429
  • Model TFYHP
  • Brand Dell
  • EAN 5704174277002
1 793,00DKK1 434,40DKK excl. VAT
Lenovo DDR4 32GB 3200MHz ECC

Lenovo 4X77A77494 32GB TruDDR4-3200MHz ECC UDIMM (2Rx8, 1.2V)

  • Product no 1000559775
  • Model 4X77A77494
  • Brand Lenovo
  • EAN 0889488592005
752,00DKK601,60DKK excl. VAT
Micron DDR4 16GB 3200MHz CL22 ECC

Micron DDR4 16GB 3200MHz CL22 ECC

  • Product no 1000717607
  • Model MTA9ASF2G72AZ-3G2R
  • Brand Crucial
  • EAN 0649528929426
517,00DKK413,60DKK excl. VAT
Samsung DDR4 SDRAM 128GB 3200MHz ECC LRDIMM 288-pins

Samsung DDR4 SDRAM 128GB 3200MHz ECC LRDIMM 288-pins

  • Product no 1001866971
  • Model M386AAG40BM3-CWE
  • Brand Samsung
6 427,00DKK5 141,60DKK excl. VAT
Dell DDR3L 16GB 1600MHz CL11 reg ECC

Dell DDR3L 16GB 1600MHz CL11 reg ECC

  • Product no 989877000
  • Model 20D6F
  • Brand Dell
  • EAN 5711783157359
805,00DKK644,00DKK excl. VAT
Kingston Server Premier DDR4 16GB 2666MHz CL19 ECC SO-DIMM 260-PIN

Kingston Server Premier DDR4 16GB 2666MHz CL19 ECC SO-DIMM 260-PIN

422,00DKK337,60DKK excl. VAT
HPE DDR4 4GB 2133MHz CL15 reg ECC

HPE DDR4 4GB 2133MHz CL15 reg ECC

243,00DKK194,40DKK excl. VAT
Kingston Server Premier DDR4 16GB 2666MHz CL19 ECC

Kingston Server Premier DDR4 16GB 2666MHz CL19 ECC

425,00DKK340,00DKK excl. VAT
Kingston DDR4 SDRAM 16GB 3200MHz CL22 reg ECC DIMM 288-PIN

Kingston DDR4 SDRAM 16GB 3200MHz CL22 reg ECC DIMM 288-PIN

503,00DKK402,40DKK excl. VAT
HPE DDR4 16GB 2933MHz CL21 reg ECC

HPE DDR4 16GB 2933MHz CL21 reg ECC

653,00DKK522,40DKK excl. VAT
Lenovo DDR4 16GB 2666MHz ECC

Lenovo DDR4 16GB 2666MHz ECC

  • Product no 993727307
  • Model 4ZC7A08699
  • Brand Lenovo
  • EAN 0889488477265
4 449,00DKK3 559,20DKK excl. VAT
HPE DDR3 8GB 1333MHz reg ECC

HPE DDR3 8GB 1333MHz reg ECC

559,00DKK447,20DKK excl. VAT
Lenovo DDR4 32GB 2666MHz reg ECC

Lenovo DDR4 32GB 2666MHz reg ECC

  • Product no 993534320
  • Model 01DE974
  • Brand Lenovo
  • EAN 0889488432653
1 882,00DKK1 505,60DKK excl. VAT
Lenovo DDR3L 16GB 1333MHz CL9 reg ECC

Lenovo DDR3L 16GB 1333MHz CL9 reg ECC

  • Product no 987746632
  • Model 49Y1563
  • Brand IBM
  • EAN 0883436143417
2 184,00DKK1 747,20DKK excl. VAT
Dell DDR4 16GB 2133MHz reg ECC

Dell DDR4 16GB 2133MHz reg ECC

  • Product no 993284751
  • Model 1R8CR
  • Brand Dell
  • EAN 5712505606087
1 370,00DKK1 096,00DKK excl. VAT
Lenovo DDR4 32GB 2933MHz reg ECC

Lenovo DDR4 32GB 2933MHz reg ECC

  • Product no 1000537899
  • Model 4ZC7A08709-DEMO
  • Brand Lenovo
4 799,00DKK3 839,20DKK excl. VAT
Dell DDR4 32GB 3200MHz reg ECC

Dell DDR4 32GB 3200MHz reg ECC

  • Product no 999294737
  • Model AB614353
  • Brand Dell
  • EAN 5397184578636
2 672,00DKK2 137,60DKK excl. VAT
HPE DDR3 32GB 1866MHz CL13 ECC

HPE DDR3 32GB 1866MHz CL13 ECC

6 304,00DKK5 043,20DKK excl. VAT
Kingston DDR4 16GB 2666MHz CL19 ECC

Kingston DDR4 16GB 2666MHz CL19 ECC

438,00DKK350,40DKK excl. VAT
Kingston DDR4 16GB 2666MHz CL19 ECC SO-DIMM 260-PIN

Kingston DDR4 16GB 2666MHz CL19 ECC SO-DIMM 260-PIN

447,00DKK357,60DKK excl. VAT
Lenovo DDR4 32GB 2933MHz reg ECC

Lenovo DDR4 32GB 2933MHz reg ECC

  • Product no 994591836
  • Model 4ZC7A08709
  • Brand Lenovo
  • EAN 0889488486410
1 840,00DKK1 472,00DKK excl. VAT
Lenovo DDR4 32GB 2933MHz ECC SO-DIMM 260-PIN

Lenovo DDR4 32GB 2933MHz ECC SO-DIMM 260-PIN

  • Product no 996690603
  • Model 4X71B07148
  • Brand Lenovo
  • EAN 0195235957653
2 972,00DKK2 377,60DKK excl. VAT
Lenovo DDR5 SDRAM 32GB 4800MHz reg ECC DIMM 288-PIN

Lenovo DDR5 SDRAM 32GB 4800MHz reg ECC DIMM 288-PIN

  • Product no 1001389270
  • Model 4X71M22549
  • Brand Lenovo
  • EAN 0195892087427
1 663,00DKK1 330,40DKK excl. VAT
Kingston DDR4 32GB 2666MHz CL19 ECC

Kingston DDR4 32GB 2666MHz CL19 ECC

817,00DKK653,60DKK excl. VAT
Kingston DDR4 8GB 3200MHz CL22 reg ECC

Kingston DDR4 8GB 3200MHz CL22 reg ECC

282,00DKK225,60DKK excl. VAT
Kingston DDR3L 16GB 1333MHz reg ECC

Kingston DDR3L 16GB 1333MHz reg ECC

1 409,00DKK1 127,20DKK excl. VAT
Fujitsu DDR4 16GB 2933MHz ECC

Fujitsu DDR4 16GB 2933MHz ECC

  • Product no 998033888
  • Model S26462-F4108-L15
  • Brand Fujitsu
  • EAN 4063872315746
2 060,00DKK1 648,00DKK excl. VAT
QNAP DDR5 SDRAM 32GB 4800MHz ECC DIMM 288-PIN

QNAP DDR5 SDRAM 32GB 4800MHz ECC DIMM 288-PIN

3 434,00DKK2 747,20DKK excl. VAT
Kingston DDR5 SDRAM 64GB 4800MHz CL40 reg ECC DIMM 288-PIN

Kingston DDR5 SDRAM 64GB 4800MHz CL40 reg ECC DIMM 288-PIN

2 429,00DKK1 943,20DKK excl. VAT
Dell DDR4 32GB 3200MHz ECC

Dell DDR4 32GB 3200MHz ECC

  • Product no 1000783155
  • Model AC140423
  • Brand Dell
  • EAN 5397184775059
2 215,00DKK1 772,00DKK excl. VAT
Micron DDR5 32GB 4800MHz CL40 ECC

Micron DDR5 32GB 4800MHz CL40 ECC

  • Product no 1000717613
  • Model MTC20C2085S1EC48BA1R
  • Brand Crucial
  • EAN 0649528931481
1 320,00DKK1 056,00DKK excl. VAT
Samsung DDR4 8GB 3200MHz ECC

Samsung DDR4 8GB 3200MHz ECC

  • Product no 999523155
  • Model M391A1K43DB2-CWE
  • Brand Samsung
  • EAN 2000001161319
305,00DKK244,00DKK excl. VAT
CoreParts DDR3 4GB 1333MHz reg ECC

CoreParts DDR3 4GB 1333MHz reg ECC

  • Product no 997004296
  • Model MMD8823/4GB
  • Brand CoreParts
  • EAN 5712505481950
304,00DKK243,20DKK excl. VAT
CoreParts DDR3 8GB 1333MHz reg ECC

CoreParts DDR3 8GB 1333MHz reg ECC

  • Product no 996035120
  • Model MMHP013-8GB
  • Brand CoreParts
  • EAN 5706998878670
233,00DKK186,40DKK excl. VAT
Synology DDR4 16GB 2666MHz ECC

Synology DDR4 16GB 2666MHz ECC

  • Product no 995855127
  • Model D4EC-2666-16G
  • Brand Synology
  • EAN 4711174723751
3 231,00DKK2 584,80DKK excl. VAT
HPE DDR3 SDRAM 8GB 1600MHz CL11 ECC DIMM 240-pin

HPE DDR3 SDRAM 8GB 1600MHz CL11 ECC DIMM 240-pin

2 279,00DKK1 823,20DKK excl. VAT
QNAP DDR4 SDRAM 32GB 3200MHz ECC DIMM 288-PIN

QNAP DDR4 SDRAM 32GB 3200MHz ECC DIMM 288-PIN

3 299,00DKK2 639,20DKK excl. VAT
Fujitsu DDR4 64GB 3200MHz reg ECC

Fujitsu DDR4 64GB 3200MHz reg ECC

  • Product no 999781424
  • Model PY-ME64SJ
  • Brand Fujitsu
  • EAN 4063872773423
5 873,00DKK4 698,40DKK excl. VAT
CORSAIR WS DDR5 SDRAM 64GB kit 6000MHz CL40 reg ECC DIMM 288-PIN

CORSAIR WS DDR5 SDRAM 64GB kit 6000MHz CL40 reg ECC DIMM 288-PIN

  • Product no 1002167793
  • Model CMA64GX5M4B6000C40
  • Brand Corsair
  • EAN 0840006688594
3 984,00DKK3 187,20DKK excl. VAT
Micron DDR5 64GB 4800MHz CL40 reg ECC

Micron DDR5 64GB 4800MHz CL40 reg ECC

  • Product no 1001145754
  • Model MTC40F2046S1RC48BR
  • Brand Crucial
  • EAN 0649528936912
2 325,00DKK1 860,00DKK excl. VAT
HPE Standard Memory DDR4 32GB 3200MHz CL22 ECC

HPE Standard Memory DDR4 32GB 3200MHz CL22 ECC

1 525,00DKK1 220,00DKK excl. VAT
V7 DDR3L 16GB 1600MHz reg ECC

V7 DDR3L 16GB 1600MHz reg ECC

  • Product no 991837788
  • Model V71280016GBR
  • Brand V7
  • EAN 5050914959876
253,00DKK202,40DKK excl. VAT
CoreParts DDR3 16GB 1066MHz reg ECC

CoreParts DDR3 16GB 1066MHz reg ECC

  • Product no 996796254
  • Model MMHP122-16GB
  • Brand CoreParts
  • EAN 5706998879288
430,00DKK344,00DKK excl. VAT
Dell DDR4 SDRAM 32GB 2666MHz reg ECC DIMM 288-PIN

Dell DDR4 SDRAM 32GB 2666MHz reg ECC DIMM 288-PIN

  • Product no 996704831
  • Model TN78Y
  • Brand Dell
  • EAN 5706998555656
3 567,00DKK2 853,60DKK excl. VAT
CoreParts DDR3 8GB 1333MHz reg ECC

CoreParts DDR3 8GB 1333MHz reg ECC

  • Product no 996796263
  • Model MMHP016-8GB
  • Brand CoreParts
  • EAN 5706998878748
260,00DKK208,00DKK excl. VAT
CoreParts DDR3 8GB 1333MHz reg ECC

CoreParts DDR3 8GB 1333MHz reg ECC

  • Product no 996796262
  • Model MMHP015-8GB
  • Brand CoreParts
  • EAN 5706998878724
260,00DKK208,00DKK excl. VAT
CoreParts DDR3 8GB 1333MHz reg ECC

CoreParts DDR3 8GB 1333MHz reg ECC

  • Product no 996796264
  • Model MMHP019-8GB
  • Brand CoreParts
  • EAN 5706998878779
260,00DKK208,00DKK excl. VAT
Origin Storage DDR4 SDRAM 64GB 3200MHz reg ECC DIMM 288-PIN

Origin Storage DDR4 SDRAM 64GB 3200MHz reg ECC DIMM 288-PIN

1 888,00DKK1 510,40DKK excl. VAT
Samsung DDR4 8GB 3200MHz reg ECC

Samsung DDR4 8GB 3200MHz reg ECC

  • Product no 998547282
  • Model M393A1K43DB2-CWE
  • Brand Samsung
  • EAN 8592978351687
390,00DKK312,00DKK excl. VAT
Kingston Server Premier DDR4 8GB 3200MHz CL22 reg ECC

Kingston Server Premier DDR4 8GB 3200MHz CL22 reg ECC

277,00DKK221,60DKK excl. VAT
Fujitsu DDR4 16GB 3200MHz reg ECC

Fujitsu DDR4 16GB 3200MHz reg ECC

  • Product no 999781430
  • Model PY-ME16SJ
  • Brand Fujitsu
  • EAN 4063872773133
1 953,00DKK1 562,40DKK excl. VAT
Micron DDR4 8GB 3200MHz CL22 reg ECC

Micron DDR4 8GB 3200MHz CL22 reg ECC

  • Product no 1000717606
  • Model MTA9ASF1G72PZ-3G2R
  • Brand Crucial
  • EAN 0649528929082
438,00DKK350,40DKK excl. VAT
Kingston DDR4 32GB 3200MHz CL22 ECC

Kingston DDR4 32GB 3200MHz CL22 ECC

787,00DKK629,60DKK excl. VAT
Kingston Server Premier DDR5 SDRAM 96GB 5600MHz CL46 reg ECC DIMM 288-PIN

Kingston Server Premier DDR5 SDRAM 96GB 5600MHz CL46 reg ECC DIMM 288-PIN

3 986,00DKK3 188,80DKK excl. VAT
Fujitsu DDR4 16GB 2666MHz ECC

Fujitsu DDR4 16GB 2666MHz ECC

  • Product no 993756642
  • Model S26361-F3909-L716
  • Brand Fujitsu
  • EAN 4059595635490
1 020,00DKK816,00DKK excl. VAT
Micron DDR4 64GB 2933MHz CL21 reg ECC

Micron DDR4 64GB 2933MHz CL21 reg ECC

  • Product no 995833901
  • Model MTA36ASF8G72PZ-2G9B2
  • Brand Crucial
  • EAN 0649528821386
2 988,00DKK2 390,40DKK excl. VAT
Dell DDR4 64GB 2666MHz ECC LR 288-pins

Dell DDR4 64GB 2666MHz ECC LR 288-pins

  • Product no 993079666
  • Model A9781930
  • Brand Dell
  • EAN 5397184005101
11 475,00DKK9 180,00DKK excl. VAT
Synology DDR4 16GB ECC

Synology DDR4 16GB ECC

  • Product no 999835926
  • Model D4EU01-16G
  • Brand Synology
  • EAN 4711174724437
3 247,00DKK2 597,60DKK excl. VAT
V7 DDR4 32GB 2133MHz reg ECC

V7 DDR4 32GB 2133MHz reg ECC

  • Product no 993209218
  • Model V71700032GBR
  • Brand V7
  • EAN 5050914959821
721,00DKK576,80DKK excl. VAT
HPE SmartMemory DDR5 SDRAM 32GB CL40 reg ECC DIMM 288-PIN

HPE SmartMemory DDR5 SDRAM 32GB CL40 reg ECC DIMM 288-PIN

2 800,00DKK2 240,00DKK excl. VAT
HPE DDR3 16GB 1066MHz CL7 reg ECC

HPE DDR3 16GB 1066MHz CL7 reg ECC

934,00DKK747,20DKK excl. VAT
Synology DDR4 8GB 2666MHz ECC

Synology DDR4 8GB 2666MHz ECC

  • Product no 994792105
  • Model D4EC-2666-8G
  • Brand Synology
  • EAN 4711174723522
1 615,00DKK1 292,00DKK excl. VAT
CoreParts DDR4 32GB 2400MHz reg ECC

CoreParts DDR4 32GB 2400MHz reg ECC

  • Product no 997041896
  • Model MMXKI-DDR4D0003
  • Brand CoreParts
  • EAN 5711783318637
3 018,00DKK2 414,40DKK excl. VAT
CoreParts DDR3 8GB 1600MHz reg ECC

CoreParts DDR3 8GB 1600MHz reg ECC

  • Product no 996501006
  • Model MMHP152-8GB
  • Brand CoreParts
  • EAN 5706998871350
360,00DKK288,00DKK excl. VAT
HPE DDR3 8GB 1333MHz reg ECC

HPE DDR3 8GB 1333MHz reg ECC

530,00DKK424,00DKK excl. VAT
HPE DDR3 8GB 1600MHz reg ECC

HPE DDR3 8GB 1600MHz reg ECC

615,00DKK492,00DKK excl. VAT
HPE DDR4 8GB 2133MHz CL15 reg ECC

HPE DDR4 8GB 2133MHz CL15 reg ECC

842,00DKK673,60DKK excl. VAT
HPE DDR3 16GB 1866MHz CL13 reg ECC

HPE DDR3 16GB 1866MHz CL13 reg ECC

332,00DKK265,60DKK excl. VAT