X

Guides

PC-configurator
Register Login
 EN   DA   SV
  1. Front page
  2. Printer and supplies
  3. Laser Toner
  4. Brother Laser

Back to Lasertoner

  • Brother Laser [172]
Show all options
Show all options
Show all options
Brother Laser (172)
Brother TN 2420 TWIN Sort 3000 sider Toner

Toner Brother TN-2420 TWIN Black

  • Product no 1000261437
  • Model TN2420TWIN
  • Brand Brother
  • EAN 4977766812764
1 172,00DKK937,60DKK excl. VAT
Brother TN 1050 Sort 1000 sider Toner

Brother TN 1050 Sort 1000 sider Toner

  • Product no 95957
  • Model TN1050
  • Brand Brother
  • EAN 4977766721707
328,00DKK262,40DKK excl. VAT
Brother TN 241BK Sort 2500 sider Toner

Brother TN 241BK Sort 2500 sider Toner

  • Product no 56422
  • Model TN241BK
  • Brand Brother
  • EAN 4977766718387
508,00DKK406,40DKK excl. VAT
Brother TN 243M Magenta 1000 sider Toner

Brother TN 243M Magenta 1000 sider Toner

  • Product no 993468015
  • Model TN243M
  • Brand Brother
  • EAN 4977766787499
450,00DKK360,00DKK excl. VAT
Brother TN 247BK Sort 3000 sider Toner

Brother TN 247BK Sort 3000 sider Toner

  • Product no 993468006
  • Model TN247BK
  • Brand Brother
  • EAN 4977766787536
708,00DKK566,40DKK excl. VAT
Brother TN-2510XL Sort 3000 sider Toner

Brother TN-2510XL Sort 3000 sider Toner

  • Product no 1001626130
  • Model TN2510XL
  • Brand Brother
  • EAN 4977766830294
650,00DKK520,00DKK excl. VAT
Brother TN 243CMYK Value Pack Sort Gul Cyan Magenta 1000 sider Toner

Brother TN 243CMYK Value Pack Sort Gul Cyan Magenta 1000 sider Toner

  • Product no 993468017
  • Model TN243CMYK
  • Brand Brother
  • EAN 4977766787611
1 484,00DKK1 187,20DKK excl. VAT
Brother TN 421Y Gul 1800 sider Toner

Brother TN 421Y Gul 1800 sider Toner

  • Product no 992169122
  • Model TN421Y
  • Brand Brother
  • EAN 4977766771634
715,00DKK572,00DKK excl. VAT
Brother TN 2320 Sort 2600 sider Toner

Brother TN 2320 Sort 2600 sider Toner

  • Product no 988775558
  • Model TN2320
  • Brand Brother
  • EAN 4977766738989
563,00DKK450,40DKK excl. VAT
Brother TN 3380 Sort 8000 sider Toner

Brother TN 3380 Sort 8000 sider Toner

  • Product no 56410
  • Model TN3380
  • Brand Brother
  • EAN 4977766708906
1 034,00DKK827,20DKK excl. VAT
Brother TN-2510 Sort 1200 sider Toner

Brother TN-2510 Sort 1200 sider Toner

  • Product no 1001626129
  • Model TN2510
  • Brand Brother
  • EAN 4977766830270
365,00DKK292,00DKK excl. VAT
Brother TN 04Y Gul 6600 sider Toner

Brother TN 04Y Gul 6600 sider Toner

  • Product no 55608
  • Model TN04Y
  • Brand Brother
  • EAN 4977766618984
90,00DKK72,00DKK excl. VAT
Brother TN 04M Magenta 6600 sider Toner

Brother TN 04M Magenta 6600 sider Toner

  • Product no 987681572
  • Model TN04M
  • Brand Brother
  • EAN 4977766618977
90,00DKK72,00DKK excl. VAT
Brother TN 325m Magenta 3500 sider Toner

Brother TN 325m Magenta 3500 sider Toner

  • Product no 56635
  • Model TN325M
  • Brand Brother
  • EAN 4977766679404
1 058,00DKK846,40DKK excl. VAT
Brother TN 426YP Gul 6500 sider Toner

Brother TN 426YP Gul 6500 sider Toner

  • Product no 996534538
  • Model TN426YP
  • Brand Brother
  • EAN 4977766771962
2 178,00DKK1 742,40DKK excl. VAT
Brother TN 242C Cyan 1400 sider Toner

Brother TN 242C Cyan 1400 sider Toner

  • Product no 988917216
  • Model TN242C
  • Brand Brother
  • EAN 4977766745598
564,00DKK451,20DKK excl. VAT
Brother TN 321C Cyan 1500 sider Toner

Brother TN 321C Cyan 1500 sider Toner

  • Product no 987685497
  • Model TN321C
  • Brand Brother
  • EAN 4977766734981
687,00DKK549,60DKK excl. VAT
Brother TN 3390 Sort 12000 sider Toner

Brother TN 3390 Sort 12000 sider Toner

  • Product no 56411
  • Model TN3390
  • Brand Brother
  • EAN 4977766708920
1 219,00DKK975,20DKK excl. VAT
Brother TN-249BK Sort 4500 sider Toner

Brother TN-249BK Sort 4500 sider Toner

  • Product no 1001626125
  • Model TN249BK
  • Brand Brother
  • EAN 4977766821902
879,00DKK703,20DKK excl. VAT
Brother TN 135BK Sort 5000 sider

Brother TN 135BK Sort 5000 sider

  • Product no 55944
  • Model TN135BK
  • Brand Brother
  • EAN 4977766648134
748,00DKK598,40DKK excl. VAT
Brother TN 426Y Gul 6500 sider Toner

Brother TN 426Y Gul 6500 sider Toner

  • Product no 992169130
  • Model TN426Y
  • Brand Brother
  • EAN 4977766771795
1 882,00DKK1 505,60DKK excl. VAT
Brother TN 230BK Sort 2200 sider Toner

Brother TN 230BK Sort 2200 sider Toner

  • Product no 56479
  • Model TN230BK
  • Brand Brother
  • EAN 4977766666954
608,00DKK486,40DKK excl. VAT
Toner for Brother TB1030 TB-TN1030N BK 100% new

TB Print TB-TB1030N Lasertoner Sort

  • Product no 996114238
  • Model TB-TN1030N
  • Brand TB print
  • EAN 5901500503464
118,00DKK94,40DKK excl. VAT
Brother TN 2410 Sort 1200 sider Toner

Brother TN 2410 Sort 1200 sider Toner

  • Product no 992947272
  • Model TN2410
  • Brand Brother
  • EAN 4977766779487
364,00DKK291,20DKK excl. VAT
Brother TN 900y Gul 6000 sider Toner

Brother TN 900y Gul 6000 sider Toner

  • Product no 988371460
  • Model TN900Y
  • Brand Brother
  • EAN 4977766735124
1 475,00DKK1 180,00DKK excl. VAT
Brother TN 329BK Sort 6000 sider Toner

Brother TN 329BK Sort 6000 sider Toner

  • Product no 988371453
  • Model TN329BK
  • Brand Brother
  • EAN 4977766735056
754,00DKK603,20DKK excl. VAT
Brother TN 329C Cyan 6000 sider Toner

Brother TN 329C Cyan 6000 sider Toner

  • Product no 988371454
  • Model TN329C
  • Brand Brother
  • EAN 4977766735063
1 695,00DKK1 356,00DKK excl. VAT
Brother TN 3430 Sort 3000 sider Toner

Brother TN 3430 Sort 3000 sider Toner

  • Product no 990144902
  • Model TN3430
  • Brand Brother
  • EAN 4977766755641
638,00DKK510,40DKK excl. VAT
Brother TN 328C Cyan 6000 sider Toner

Brother TN 328C Cyan 6000 sider Toner

  • Product no 56666
  • Model TN328C
  • Brand Brother
  • EAN 4977766679435
1 567,00DKK1 253,60DKK excl. VAT
Brother TN 325C Cyan 3500 sider Toner

Brother TN 325C Cyan 3500 sider Toner

  • Product no 56634
  • Model TN325C
  • Brand Brother
  • EAN 4977766679398
1 058,00DKK846,40DKK excl. VAT
Brother TN 2220 Sort 2600 sider Toner

Brother TN 2220 Sort 2600 sider Toner

  • Product no 56539
  • Model TN2220
  • Brand Brother
  • EAN 4977766682862
540,00DKK432,00DKK excl. VAT
Brother TN-821XXLBK Sort 15000 sider Toner

Brother TN-821XXLBK Sort 15000 sider Toner

  • Product no 1000298173
  • Model TN821XXLBK
  • Brand Brother
  • EAN 4977766811026
1 283,00DKK1 026,40DKK excl. VAT
Brother TN-821XLC Cyan 9000 sider Toner

Brother TN-821XLC Cyan 9000 sider Toner

  • Product no 1000298169
  • Model TN821XLC
  • Brand Brother
  • EAN 4977766810975
2 634,00DKK2 107,20DKK excl. VAT
Brother TN Sort 12000 sider Toner

Brother TN Sort 12000 sider Toner

  • Product no 1000298167
  • Model TN821XLBK
  • Brand Brother
  • EAN 4977766810982
1 197,00DKK957,60DKK excl. VAT
Brother TN 243Y Gul 1000 sider Toner

Brother TN 243Y Gul 1000 sider Toner

  • Product no 993468016
  • Model TN243Y
  • Brand Brother
  • EAN 4977766787475
450,00DKK360,00DKK excl. VAT
Brother TN 247C Cyan 2300 sider Toner

Brother TN 247C Cyan 2300 sider Toner

  • Product no 993468007
  • Model TN247C
  • Brand Brother
  • EAN 4977766787598
819,00DKK655,20DKK excl. VAT
Brother TN 3330 Sort 3000 sider Toner

Brother TN 3330 Sort 3000 sider Toner

  • Product no 56409
  • Model TN3330
  • Brand Brother
  • EAN 4977766708883
687,00DKK549,60DKK excl. VAT
Brother TN 3280 Sort 8000 sider Toner

Brother TN 3280 Sort 8000 sider Toner

  • Product no 56398
  • Model TN3280
  • Brand Brother
  • EAN 4977766665988
1 078,00DKK862,40DKK excl. VAT
Brother TN 3380 2PK Sort 8000 sider Toner

Brother TN 3380 2PK Sort 8000 sider Toner

  • Product no 987725717
  • Model TN3380TWIN
  • Brand Brother
  • EAN 4977766709811
2 520,00DKK2 016,00DKK excl. VAT
Brother TN248XLBK Sort 3000 sider Toner

Brother TN248XLBK Sort 3000 sider Toner

  • Product no 1001626120
  • Model TN248XLBK
  • Brand Brother
  • EAN 4977766821773
708,00DKK566,40DKK excl. VAT
Brother TN-248C Cyan 1000 sider Toner

Brother TN-248C Cyan 1000 sider Toner

  • Product no 1001626117
  • Model TN248C
  • Brand Brother
  • EAN 4977766814041
450,00DKK360,00DKK excl. VAT
Brother TN3610 Sort 18000 sider Toner

Brother TN3610 Sort 18000 sider Toner

  • Product no 1001606870
  • Model TN3610
  • Brand Brother
  • EAN 4977766819862
1 850,00DKK1 480,00DKK excl. VAT
Brother TN 245M Magenta 2200 sider Toner

Brother TN 245M Magenta 2200 sider Toner

  • Product no 56441
  • Model TN245M
  • Brand Brother
  • EAN 4977766718486
779,00DKK623,20DKK excl. VAT
Brother TN 245Y Gul 2200 sider Toner

Brother TN 245Y Gul 2200 sider Toner

  • Product no 56442
  • Model TN245Y
  • Brand Brother
  • EAN 4977766718509
779,00DKK623,20DKK excl. VAT
Brother TN 200 Sort 2200 sider Reservetoner

Brother TN 200 Sort 2200 sider Reservetoner

  • Product no 987685174
  • Model TN200
  • Brand Brother
  • EAN 4977766562591
377,00DKK301,60DKK excl. VAT
Brother TN 2110 Sort 1500 sider Toner

Brother TN 2110 Sort 1500 sider Toner

  • Product no 55979
  • Model TN2110
  • Brand Brother
  • EAN 4977766654180
368,00DKK294,40DKK excl. VAT
Brother TN 2120 Sort 2600 sider Toner

Brother TN 2120 Sort 2600 sider Toner

  • Product no 55980
  • Model TN2120
  • Brand Brother
  • EAN 4977766654203
535,00DKK428,00DKK excl. VAT
Brother TN 130C Cyan 1500 sider Toner

Brother TN 130C Cyan 1500 sider Toner

  • Product no 55941
  • Model TN130C
  • Brand Brother
  • EAN 4977766648103
683,00DKK546,40DKK excl. VAT
Brother TN 326C Cyan 3500 sider Toner

Brother TN 326C Cyan 3500 sider Toner

  • Product no 987685520
  • Model TN326C
  • Brand Brother
  • EAN 4977766735025
1 158,00DKK926,40DKK excl. VAT
Brother TN 3480P 8000 sider

Brother TN 3480P 8000 sider

  • Product no 996534513
  • Model TN3480P
  • Brand Brother
  • EAN 4977766755726
1 137,00DKK909,60DKK excl. VAT
Brother LC 1100 Rainbow Pack Gul Cyan Magenta 325 sider Blæk

Brother LC 1100 Rainbow Pack Gul Cyan Magenta 325 sider Blæk

  • Product no 988416848
  • Model LC1100RBWBPDR
  • Brand Brother
  • EAN 5014047561276
253,00DKK202,40DKK excl. VAT
Brother TN 329Y Gul 6000 sider

Brother TN 329Y Gul 6000 sider

  • Product no 988699387
  • Model TN329YTWIN
  • Brand Brother
  • EAN 4977766736398
3 218,00DKK2 574,40DKK excl. VAT
Brother TN 329M Magenta 6000 sider

Brother TN 329M Magenta 6000 sider

  • Product no 988699386
  • Model TN329MTWIN
  • Brand Brother
  • EAN 4977766736381
3 218,00DKK2 574,40DKK excl. VAT
Brother Magenta 7200 sider Toner

Brother Magenta 7200 sider Toner

  • Product no 987662419
  • Model TN03M
  • Brand Brother
  • EAN 4977766603454
755,00DKK604,00DKK excl. VAT
Brother TN 329C Cyan 6000 sider

Brother TN 329C Cyan 6000 sider

  • Product no 988699385
  • Model TN329CTWIN
  • Brand Brother
  • EAN 4977766736374
3 218,00DKK2 574,40DKK excl. VAT
Brother TN 423C Cyan 4000 sider Toner

Brother TN 423C Cyan 4000 sider Toner

  • Product no 992169124
  • Model TN423C
  • Brand Brother
  • EAN 4977766771672
1 140,00DKK912,00DKK excl. VAT
Brother TN 910Y Gul 9000 sider Toner

Brother TN 910Y Gul 9000 sider Toner

  • Product no 992169134
  • Model TN910Y
  • Brand Brother
  • EAN 4977766771870
2 062,00DKK1 649,60DKK excl. VAT
Brother TN 242Y Gul 1400 sider Toner

Brother TN 242Y Gul 1400 sider Toner

  • Product no 988917218
  • Model TN242Y
  • Brand Brother
  • EAN 4977766745635
562,00DKK449,60DKK excl. VAT
Brother TN 3480 Sort 8000 sider Toner

Brother TN 3480 Sort 8000 sider Toner

  • Product no 990144903
  • Model TN3480
  • Brand Brother
  • EAN 4977766755658
1 072,00DKK857,60DKK excl. VAT
Brother TN 326Y Gul 3500 sider Toner

Brother TN 326Y Gul 3500 sider Toner

  • Product no 987685526
  • Model TN326Y
  • Brand Brother
  • EAN 4977766735049
1 158,00DKK926,40DKK excl. VAT
Brother TN 910M Magenta 9000 sider Toner

Brother TN 910M Magenta 9000 sider Toner

  • Product no 992169133
  • Model TN910M
  • Brand Brother
  • EAN 4977766771856
2 062,00DKK1 649,60DKK excl. VAT
Brother TN 2010 Sort 1000 sider Toner

Brother TN 2010 Sort 1000 sider Toner

  • Product no 56026
  • Model TN2010
  • Brand Brother
  • EAN 4977766682718
283,00DKK226,40DKK excl. VAT
Brother TN 326BK Sort 4000 sider Toner

Brother TN 326BK Sort 4000 sider Toner

  • Product no 987685515
  • Model TN326BK
  • Brand Brother
  • EAN 4977766735018
560,00DKK448,00DKK excl. VAT
!Toner for Brother TN423 TB-TN423BN BK 100% new

TB Print TB-TN423BN Sort Lasertoner

  • Product no 996114269
  • Model TB-TN423BN
  • Brand TB print
  • EAN 5902002079914
190,00DKK152,00DKK excl. VAT
!Toner for Brother TN423 C TB-TN423CN CY 100% ne

TB Print TB-TN423CN Cyan Lasertoner

  • Product no 996114270
  • Model TB-TN423CN
  • Brand TB print
  • EAN 5902002079907
187,00DKK149,60DKK excl. VAT
!Toner for Brother TN423 Y TB-TN 423YN YE 100% n

TB Print TB-TN423YN Lasertoner Gul

  • Product no 996114272
  • Model TB-TN423YN
  • Brand TB print
  • EAN 5902002079884
187,00DKK149,60DKK excl. VAT
Brother TN 135M Magenta 4000 sider Toner

Brother TN 135M Magenta 4000 sider Toner

  • Product no 55946
  • Model TN135M
  • Brand Brother
  • EAN 4977766648158
1 334,00DKK1 067,20DKK excl. VAT
Brother TN 320Y Gul 1500 sider Toner

Brother TN 320Y Gul 1500 sider Toner

  • Product no 56640
  • Model TN320Y
  • Brand Brother
  • EAN 4977766679374
683,00DKK546,40DKK excl. VAT
Brother TN 230Y Gul 1400 sider Toner

Brother TN 230Y Gul 1400 sider Toner

  • Product no 56482
  • Model TN230Y
  • Brand Brother
  • EAN 4977766666961
588,00DKK470,40DKK excl. VAT
Brother TN 2421 3000 sider Toner

Brother TN 2421 3000 sider Toner

  • Product no 993159898
  • Model TN2421
  • Brand Brother
  • EAN 4977766779623
688,00DKK550,40DKK excl. VAT
Brother TN 230C Cyan 1400 sider Toner

Brother TN 230C Cyan 1400 sider Toner

  • Product no 56480
  • Model TN230C
  • Brand Brother
  • EAN 4977766666985
562,00DKK449,60DKK excl. VAT
Brother TN 3512 Sort 12000 sider Toner

Brother TN 3512 Sort 12000 sider Toner

  • Product no 990144905
  • Model TN3512
  • Brand Brother
  • EAN 4977766755665
1 209,00DKK967,20DKK excl. VAT
Brother TN 247BK TWIN Sort 3000 sider Toner

Brother TN-247BK (Black)

  • Product no 1000261435
  • Model TN247BKTWIN
  • Brand Brother
  • EAN 4977766812726
1 353,00DKK1 082,40DKK excl. VAT
Brother TN 246Y Gul 2200 sider Toner

Brother TN 246Y Gul 2200 sider Toner

  • Product no 988917221
  • Model TN246Y
  • Brand Brother
  • EAN 4977766745697
949,00DKK759,20DKK excl. VAT
Brother TN3610XL Sort 25000 sider Toner

Brother TN3610XL Sort 25000 sider Toner

  • Product no 1001606871
  • Model TN3610XL
  • Brand Brother
  • EAN 4977766819879
1 874,00DKK1 499,20DKK excl. VAT
Brother TN3600 Sort 3000 sider Toner

Brother TN3600 Sort 3000 sider Toner

  • Product no 1001606869
  • Model TN3600
  • Brand Brother
  • EAN 4977766819794
637,00DKK509,60DKK excl. VAT
Brother TN3600XL Sort 6000 sider Toner

Brother TN3600XL Sort 6000 sider Toner

  • Product no 1001569400
  • Model TN3600XL
  • Brand Brother
  • EAN 4977766819817
1 159,00DKK927,20DKK excl. VAT
Brother TN 130BK Sort 2500 sider Toner

Brother TN 130BK Sort 2500 sider Toner

  • Product no 55940
  • Model TN130BK
  • Brand Brother
  • EAN 4977766648097
520,00DKK416,00DKK excl. VAT
Brother TN 3060 Sort 6700 sider

Brother TN 3060 Sort 6700 sider

  • Product no 55368
  • Model TN3060
  • Brand Brother
  • EAN 4977766623568
958,00DKK766,40DKK excl. VAT
Brother TN 3390 Sort 12000 sider Toner

Brother TN 3390 Sort 12000 sider Toner

  • Product no 1102213
  • Model TN3390TWIN
  • Brand Brother
  • EAN 4977766709828
2 457,00DKK1 965,60DKK excl. VAT
Brother TN 320M Magenta 1500 sider Toner

Brother TN 320M Magenta 1500 sider Toner

  • Product no 56639
  • Model TN320M
  • Brand Brother
  • EAN 4977766679367
683,00DKK546,40DKK excl. VAT
Brother TN 1030 Sort 1000 sider Toner

Brother TN 1030 Sort 1000 sider Toner

  • Product no 988633959
  • Model TN1030
  • Brand Brother
  • EAN 4977766721745
333,00DKK266,40DKK excl. VAT
Brother TN 326M Magenta 3500 sider Toner

Brother TN 326M Magenta 3500 sider Toner

  • Product no 987685524
  • Model TN326M
  • Brand Brother
  • EAN 4977766735032
1 158,00DKK926,40DKK excl. VAT
Brother TN 423M Magenta 4000 sider Toner

Brother TN 423M Magenta 4000 sider Toner

  • Product no 992169125
  • Model TN423M
  • Brand Brother
  • EAN 4977766771696
1 140,00DKK912,00DKK excl. VAT
Brother TN 423BK Sort 6500 sider Toner

Brother TN 423BK Sort 6500 sider Toner

  • Product no 992169123
  • Model TN423BK
  • Brand Brother
  • EAN 4977766771658
865,00DKK692,00DKK excl. VAT
Brother TN 242M Magenta 1400 sider Toner

Brother TN 242M Magenta 1400 sider Toner

  • Product no 988917217
  • Model TN242M
  • Brand Brother
  • EAN 4977766745611
562,00DKK449,60DKK excl. VAT
Brother TN 130Y Gul 1500 sider Toner

Brother TN 130Y Gul 1500 sider Toner

  • Product no 55943
  • Model TN130Y
  • Brand Brother
  • EAN 4977766648127
683,00DKK546,40DKK excl. VAT
Brother TN 3170 Sort 7000 sider Toner

Brother TN 3170 Sort 7000 sider Toner

  • Product no 55777
  • Model TN3170
  • Brand Brother
  • EAN 4977766636612
987,00DKK789,60DKK excl. VAT
Brother TN 426CP Cyan 6500 sider Toner

Brother TN 426CP Cyan 6500 sider Toner

  • Product no 996534536
  • Model TN426CP
  • Brand Brother
  • EAN 4977766771924
2 178,00DKK1 742,40DKK excl. VAT
Brother TN 3130 Sort 3500 sider Toner

Brother TN 3130 Sort 3500 sider Toner

  • Product no 55776
  • Model TN3130
  • Brand Brother
  • EAN 4977766636704
749,00DKK599,20DKK excl. VAT
Brother TN 2000 Sort 2500 sider Toner

Brother TN 2000 Sort 2500 sider Toner

  • Product no 55622
  • Model TN2000
  • Brand Brother
  • EAN 4977766630795
664,00DKK531,20DKK excl. VAT
Brother TN249M Magenta 4000 sider Toner

Brother TN249M Magenta 4000 sider Toner

  • Product no 1001626127
  • Model TN249M
  • Brand Brother
  • EAN 4977766821841
1 317,00DKK1 053,60DKK excl. VAT
Brother TN 3520P Sort 20000 sider

Brother TN 3520P Sort 20000 sider

  • Product no 996297987
  • Model TN3520P
  • Brand Brother
  • EAN 4977766755740
1 049,00DKK839,20DKK excl. VAT
Brother TN 2420 Sort 3000 sider Toner

Brother TN 2420 Sort 3000 sider Toner

  • Product no 992947273
  • Model TN2420
  • Brand Brother
  • EAN 4977766779494
618,00DKK494,40DKK excl. VAT
Brother TN 900C Cyan 6000 sider Toner

Brother TN 900C Cyan 6000 sider Toner

  • Product no 988371458
  • Model TN900C
  • Brand Brother
  • EAN 4977766735100
1 475,00DKK1 180,00DKK excl. VAT
Brother TN 329Y Gul 6000 sider Toner

Brother TN 329Y Gul 6000 sider Toner

  • Product no 988371456
  • Model TN329Y
  • Brand Brother
  • EAN 4977766735087
1 695,00DKK1 356,00DKK excl. VAT