SILK - String diameter - 1,75mm
Silk filamenty jsou speciální druh 3D tiskových materiálů, které mají vlastnosti podobné hedvábí. Tyto filamenty jsou obvykle vyrobeny z kombinace PLA (kyseliny polymléčné) nebo jiných polymerů s přídavkem mikroskopických částic nebo pigmentů, které dodávají výslednému tisku hedvábný vzhled a lesk.
![DevilDesign SILK Gold](https://filamentia.s22.cdn-upgates.com/_cache/2/0/207e00747351a4f0b89e8a2993e6da78-silk-1-75-gold.png)
DevilDesign SILK Gold
Stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![DevilDesign SILK Light Gold](https://filamentia.s22.cdn-upgates.com/_cache/b/1/b18c39c72099261de3526355ccae2980-silk-1-75-light-gold.png)
DevilDesign SILK Light Gold
Stock
21,57 EUR
17,83 EUR excl. VAT
17,83 EUR excl. VAT
![AzureFilm SILK Olive Gold](https://filamentia.s22.cdn-upgates.com/_cache/3/a/3af0d34b3453e266412a0395a6a2dcaf-pla-silk-filament-olive-gold.webp)
![AzureFilm SILK Olive Gold](https://filamentia.s22.cdn-upgates.com/_cache/f/3/f3867ee50e8f86b468f9b92825227163-pla-silk-filament-olive-gold-spool.jpg)
AzureFilm SILK Olive Gold
Out of stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![AzureFilm SILK Rainbow Candy](https://filamentia.s22.cdn-upgates.com/_cache/c/e/ce14e6c89357de86590ab1df3f168f58-screenshot-2023-11-22-at-15-01-08.png)
![AzureFilm SILK Rainbow Candy](https://filamentia.s22.cdn-upgates.com/_cache/3/f/3f290a7427a17e4d087f8a029d9aedf7-screenshot-2023-11-22-at-15-01-14.png)
AzureFilm SILK Rainbow Candy
Stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![AzureFilm SILK Gold](https://filamentia.s22.cdn-upgates.com/_cache/7/8/78b3a24755e7e41fcaabc511fd44b407-screenshot-2023-11-22-at-14-58-56.png)
![AzureFilm SILK Gold](https://filamentia.s22.cdn-upgates.com/_cache/e/6/e6a41da0640f298355648710ad2a7bb2-screenshot-2023-11-22-at-14-59-02.png)
AzureFilm SILK Gold
Out of stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![AzureFilm SILK Rainbow Amber](https://filamentia.s22.cdn-upgates.com/_cache/e/6/e6a61106ff5466a71a26fcd41c6c3404-screenshot-2023-11-23-at-8-05-25.png)
![AzureFilm SILK Rainbow Amber](https://filamentia.s22.cdn-upgates.com/_cache/d/4/d431786cd6950debdd0c96c99c545c68-screenshot-2023-11-23-at-8-05-32.png)
AzureFilm SILK Rainbow Amber
Out of stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![DevilDesign SILK Silver](https://filamentia.s22.cdn-upgates.com/_cache/8/e/8e9b2c19ac4b2fdbcff1d3535c95d592-silk-1-75-silver.png)
DevilDesign SILK Silver
Stock
21,57 EUR
17,83 EUR excl. VAT
17,83 EUR excl. VAT
![DevilDesign SILK Bronze](https://filamentia.s22.cdn-upgates.com/_cache/0/1/010864b114f6421913d4c08352b7c119-silk-1-75-bronze.png)
DevilDesign SILK Bronze
Stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![3DPower SILK Silver](https://filamentia.s22.cdn-upgates.com/_cache/8/1/81b2f852e6397216a8db3749b55712fa-46-1.jpg)
![3DPower SILK Silver](https://filamentia.s22.cdn-upgates.com/_cache/4/1/41769ea60c3539dd812dc021b66ecb54-46-2.jpg)
3DPower SILK Silver
Stock
17,08 EUR
14,12 EUR excl. VAT
14,12 EUR excl. VAT
![AzureFilm SILK Rainbow Lavender](https://filamentia.s22.cdn-upgates.com/_cache/0/6/06ba7fd1a9009129ef2f85760391d2dd-screenshot-2023-11-23-at-8-06-20.png)
![AzureFilm SILK Rainbow Lavender](https://filamentia.s22.cdn-upgates.com/_cache/c/f/cfbb197e53931493e0c1ac22f75bdd96-screenshot-2023-11-23-at-8-06-27.png)
AzureFilm SILK Rainbow Lavender
Out of stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![AzureFilm SILK Rainbow Aurora](https://filamentia.s22.cdn-upgates.com/_cache/0/e/0e2be4bb7015f01bd4979d8932c45a70-pla-silk-filament-rainbow-aurora.jpg)
![AzureFilm SILK Rainbow Aurora](https://filamentia.s22.cdn-upgates.com/_cache/0/9/092cca0e809c563f1329580d4a84bd78-pla-silk-filament-rainbow-aurora-spool.jpg)
AzureFilm SILK Rainbow Aurora
Out of stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![AzureFilm SILK Silver](https://filamentia.s22.cdn-upgates.com/_cache/7/4/74e0d7dd30dfad47048a1a78f3e016f0-pla-silk-filament-silver-1.jpg)
![AzureFilm SILK Silver](https://filamentia.s22.cdn-upgates.com/_cache/e/4/e45bd87c5b007f6b3be8e6b9ce893489-pla-silk-filament-silver-spool-1.jpg)
AzureFilm SILK Silver
Out of stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![3DPower SILK Red](https://filamentia.s22.cdn-upgates.com/_cache/c/d/cd27ffbf4ae0d0d130a9b3a0404c0dd4-39-1.jpg)
![3DPower SILK Red](https://filamentia.s22.cdn-upgates.com/_cache/0/b/0b8a0cbcf6ada78a3a211d91d0a51abf-39-2.jpg)
3DPower SILK Red
Stock
18,71 EUR
15,46 EUR excl. VAT
15,46 EUR excl. VAT
![3DPower SILK Pearl White](https://filamentia.s22.cdn-upgates.com/_cache/f/f/ff138935c670528ebbd77c0f417f7fe7-45-1.jpg)
![3DPower SILK Pearl White](https://filamentia.s22.cdn-upgates.com/_cache/d/0/d0655d1ee8c29d61c93a79c45052a466-45-2.jpg)
3DPower SILK Pearl White
Out of stock
18,71 EUR
15,46 EUR excl. VAT
15,46 EUR excl. VAT
![3DPower SILK Copper](https://filamentia.s22.cdn-upgates.com/_cache/7/b/7b62bd4fa1e0fcd8aa14ba832f37a806-43-1.jpg)
![3DPower SILK Copper](https://filamentia.s22.cdn-upgates.com/_cache/c/c/cc03ba0c73377cddb561bbda039a1290-43-2.jpg)
3DPower SILK Copper
Rating value is 5 of 5
Stock
18,71 EUR
15,46 EUR excl. VAT
15,46 EUR excl. VAT
![AzureFilm SILK Lila](https://filamentia.s22.cdn-upgates.com/_cache/3/f/3fc05616b33edb34de4d67e66f13766a-screenshot-2023-11-07-at-13-59-23.png)
![AzureFilm SILK Lila](https://filamentia.s22.cdn-upgates.com/_cache/c/a/caf029e5c1515230cd6dc5afa1ff4b20-screenshot-2023-11-07-at-13-59-48.png)
AzureFilm SILK Lila
Stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![AzureFilm SILK Pistachio Green](https://filamentia.s22.cdn-upgates.com/_cache/f/a/fa19cd46ba0061776d015de4249108e3-screenshot-2023-11-22-at-14-58-02.png)
![AzureFilm SILK Pistachio Green](https://filamentia.s22.cdn-upgates.com/_cache/a/a/aa4fcc470df9ecf98abe1457eb546cef-screenshot-2023-11-22-at-14-58-09.png)
AzureFilm SILK Pistachio Green
Stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![DevilDesign SILK White](https://filamentia.s22.cdn-upgates.com/_cache/4/5/457e33d366bd181028f4394b371ba1bf-silk-1-75-white.png)
DevilDesign SILK White
Stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![3DPower SILK Gold](https://filamentia.s22.cdn-upgates.com/_cache/d/0/d05ce400c6cbd86f018a6cb664065185-3-1.jpg)
![3DPower SILK Gold](https://filamentia.s22.cdn-upgates.com/_cache/b/3/b3753cd5d3cd3e9250f20386c2f1147c-3-2.jpg)
3DPower SILK Gold
Stock
17,08 EUR
14,12 EUR excl. VAT
14,12 EUR excl. VAT
![3DPower SILK Brown](https://filamentia.s22.cdn-upgates.com/_cache/b/1/b1e74755ec8d0402acdbbbe1c3f3da1c-41-1.jpg)
![3DPower SILK Brown](https://filamentia.s22.cdn-upgates.com/_cache/c/5/c51c8a56c1a0453361ecff99a9dd420f-41-2.jpg)
3DPower SILK Brown
Stock
18,71 EUR
15,46 EUR excl. VAT
15,46 EUR excl. VAT
![AzureFilm SILK Graphite Grey](https://filamentia.s22.cdn-upgates.com/_cache/9/e/9e6df527d9eacc46acf3d5644731112b-screenshot-2023-11-22-at-15-00-04.png)
![AzureFilm SILK Graphite Grey](https://filamentia.s22.cdn-upgates.com/_cache/6/f/6f61d654748fd3ab9b13291d894e7203-screenshot-2023-11-22-at-15-00-09.png)
AzureFilm SILK Graphite Grey
Stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![AzureFilm SILK Rose](https://filamentia.s22.cdn-upgates.com/_cache/0/3/038645b44638422f383abc1c76967b10-screenshot-2023-11-22-at-15-02-06.png)
![AzureFilm SILK Rose](https://filamentia.s22.cdn-upgates.com/_cache/8/7/8713ab2527cbfc04041b334b9d8f2d5e-screenshot-2023-11-22-at-15-02-13.png)
AzureFilm SILK Rose
Stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![3DPower SILK Brass](https://filamentia.s22.cdn-upgates.com/_cache/2/2/22eba2bed898c21ac8aa8825381b4c35-47-1.jpg)
![3DPower SILK Brass](https://filamentia.s22.cdn-upgates.com/_cache/b/a/ba1d4409b23f1f1826ab0080afb538ed-47-2.jpg)
3DPower SILK Brass
Stock
18,71 EUR
15,46 EUR excl. VAT
15,46 EUR excl. VAT
![DevilDesign PLA Sweet STARTERPACK 6x0,33kg](https://filamentia.s22.cdn-upgates.com/_cache/4/1/4118406ede420a5d98f57f25abf1999d-startpack-1-75-pla-sweet.png)
DevilDesign PLA Sweet STARTERPACK 6x0,33kg
Stock
44,40 EUR
36,69 EUR excl. VAT
36,69 EUR excl. VAT
![DevilDesign SILK Red](https://filamentia.s22.cdn-upgates.com/_cache/8/2/82ecd65fcf96f6faa261f4e6f3953760-silk-1-75-red.png)
DevilDesign SILK Red
Stock
21,57 EUR
17,83 EUR excl. VAT
17,83 EUR excl. VAT
![Spectrum SILK Pearl White](https://filamentia.s22.cdn-upgates.com/_cache/4/e/4e04ce2d800198b8ef1b5299079d474c-pol-pl-filament-spectrum-silk-pla-1-75mm-pearl-white-1kg-1279-2.jpg)
![Spectrum SILK Pearl White](https://filamentia.s22.cdn-upgates.com/_cache/4/6/46637c0aa9bcc5b94a144f453f383857-pol-pl-filament-spectrum-silk-pla-1-75mm-pearl-white-1kg-1279-1.jpg)
Spectrum SILK Pearl White
Stock
19,94 EUR
16,48 EUR excl. VAT
16,48 EUR excl. VAT
![C-TECH PREMIUM LINE SILK Brass](https://filamentia.s22.cdn-upgates.com/_cache/5/c/5ceeaeff0cf39aaec574b784fd440b3c-tiskova-struna-filament-c-tech-premium-line-silk-pla-mosaz-1-75mm-1kg-ie1870815.jpg)
C-TECH PREMIUM LINE SILK Brass
Stock
18,30 EUR
15,12 EUR excl. VAT
15,12 EUR excl. VAT
![Spectrum SILK Spicy Copper](https://filamentia.s22.cdn-upgates.com/_cache/d/3/d350436e949f202fa8d4f6639916813e-eng-pl-filament-spectrum-silk-pla-1-75mm-spicy-copper-1kg-1272-2.jpg)
![Spectrum SILK Spicy Copper](https://filamentia.s22.cdn-upgates.com/_cache/5/5/559fbb3f0110d6021e53e06ddd8a5f32-eng-pl-filament-spectrum-silk-pla-1-75mm-spicy-copper-1kg-1272-1.jpg)
Spectrum SILK Spicy Copper
Out of stock
19,94 EUR
16,48 EUR excl. VAT
16,48 EUR excl. VAT
![Spectrum SILK Glorious Gold](https://filamentia.s22.cdn-upgates.com/_cache/6/a/6a7807573004e9a6102cb43bbefd0b86-eng-pl-filament-spectrum-silk-pla-1-75mm-glorious-gold-1kg-1270-2.jpg)
![Spectrum SILK Glorious Gold](https://filamentia.s22.cdn-upgates.com/_cache/a/b/ab7bd0b829a5fb0d43938f4c12359185-eng-pl-filament-spectrum-silk-pla-1-75mm-glorious-gold-1kg-1270-1.jpg)
Spectrum SILK Glorious Gold
Stock
19,94 EUR
16,48 EUR excl. VAT
16,48 EUR excl. VAT
![Spectrum SILK Cinnamon Bronze](https://filamentia.s22.cdn-upgates.com/_cache/1/8/18427f13c8742f5d50b22ff771507d53-eng-pl-filament-spectrum-silk-pla-1-75mm-cinnamon-bronze-1kg-1271-1-1.jpg)
![Spectrum SILK Cinnamon Bronze](https://filamentia.s22.cdn-upgates.com/_cache/3/a/3a6797be62e6972d3f90fb5324d2356d-eng-pl-filament-spectrum-silk-pla-1-75mm-cinnamon-bronze-1kg-1271-2.jpg)
Spectrum SILK Cinnamon Bronze
Out of stock
19,94 EUR
16,48 EUR excl. VAT
16,48 EUR excl. VAT
![Spectrum SILK RAINBOW Fusion](https://filamentia.s22.cdn-upgates.com/_cache/6/7/67dbeb5e1df52d94e784dc17ec7d9a8d-eng-pl-filament-spectrum-pla-silk-rainbow-1-75mm-fusion-1kg-1744-4.jpg)
![Spectrum SILK RAINBOW Fusion](https://filamentia.s22.cdn-upgates.com/_cache/6/6/66e8fa7cbd17dcec44f62bde8c73e619-eng-pl-filament-spectrum-pla-silk-rainbow-1-75mm-fusion-1kg-1744-5.jpg)
Spectrum SILK RAINBOW Fusion
Stock
24,01 EUR
19,84 EUR excl. VAT
19,84 EUR excl. VAT
![Nebula SILK Dark Blue](https://filamentia.s22.cdn-upgates.com/_cache/5/5/5523cdba1d29aa708e311d71abcb250a-dark-blue.jpg)
Nebula SILK Dark Blue
Stock
18,71 EUR
15,46 EUR excl. VAT
15,46 EUR excl. VAT
![AzureFilm SILK Aquamarine](https://filamentia.s22.cdn-upgates.com/_cache/3/7/37235e06156ec877e3e6867d9b96106e-screenshot-2023-11-07-at-14-05-27.png)
![AzureFilm SILK Aquamarine](https://filamentia.s22.cdn-upgates.com/_cache/2/3/231148872199339279b8cfd1ea763e48-screenshot-2023-11-07-at-14-05-35.png)
AzureFilm SILK Aquamarine
Stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![DevilDesign SILK Bright Orange](https://filamentia.s22.cdn-upgates.com/_cache/9/f/9fa08f27f81f93218c9ab20f183cda99-silk-1-75-bright-orange.png)
DevilDesign SILK Bright Orange
Stock
21,57 EUR
17,83 EUR excl. VAT
17,83 EUR excl. VAT
![AzureFilm SILK Sky Blue](https://filamentia.s22.cdn-upgates.com/_cache/f/d/fd016f6a5f5a41b32b10bd8985e5faf2-screenshot-2023-11-23-at-8-09-45.png)
![AzureFilm SILK Sky Blue](https://filamentia.s22.cdn-upgates.com/_cache/a/c/ac42aabe49ee58aa97838c3adfb313c2-screenshot-2023-11-23-at-8-09-51.png)
AzureFilm SILK Sky Blue
Stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![DevilDesign SILK Blue](https://filamentia.s22.cdn-upgates.com/_cache/2/c/2c87aa74851e206e822fdd93f250026b-silk-1-75-blue.png)
DevilDesign SILK Blue
Stock
21,57 EUR
17,83 EUR excl. VAT
17,83 EUR excl. VAT
![DevilDesign SILK Bright Green](https://filamentia.s22.cdn-upgates.com/_cache/0/a/0a9d1ca530f5fb6498a4aef1aaa6dfef-silk-1-75-bright-green.png)
DevilDesign SILK Bright Green
Stock
21,57 EUR
17,83 EUR excl. VAT
17,83 EUR excl. VAT
![AzureFilm SILK Lime](https://filamentia.s22.cdn-upgates.com/_cache/6/8/68c9de56861ad58377421a181682fa86-pla-silk-filament-lime.jpg)
![AzureFilm SILK Lime](https://filamentia.s22.cdn-upgates.com/_cache/c/5/c5c6f744e74d7c79160a34dde1575874-pla-silk-filament-lime-spool.jpg)
AzureFilm SILK Lime
Stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![AzureFilm SILK Hawaiian Blue](https://filamentia.s22.cdn-upgates.com/_cache/0/b/0b3ae2d6faaddb418ff2fa5a87f7c8df-pla-silk-filament-hawaiian-blue-1.jpg)
![AzureFilm SILK Hawaiian Blue](https://filamentia.s22.cdn-upgates.com/_cache/7/1/7112567e2e6a8b32a21ed264560d6de8-pla-silk-filament-hawaiian-blue-spool-1.jpg)
AzureFilm SILK Hawaiian Blue
Stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![AzureFilm SILK Sand](https://filamentia.s22.cdn-upgates.com/_cache/e/1/e1baf29010889c0b4fefc5aeb9b6706d-pla-silk-filament-sand.webp)
![AzureFilm SILK Sand](https://filamentia.s22.cdn-upgates.com/_cache/4/5/4582c73778dce723312ddda535f36535-pla-silk-filament-sand-spool.jpg)
AzureFilm SILK Sand
Stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![AzureFilm SILK Jungle Gold](https://filamentia.s22.cdn-upgates.com/_cache/f/9/f9a0db451f146e34a339450abae027d2-pla-silk-filament-jungle-gold.jpg)
![AzureFilm SILK Jungle Gold](https://filamentia.s22.cdn-upgates.com/_cache/7/9/791bc431b62a7a3e1dd737f5e7795247-pla-silk-filament-jungle-gold-spool.jpg)
AzureFilm SILK Jungle Gold
Stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![AzureFilm SILK White](https://filamentia.s22.cdn-upgates.com/_cache/0/a/0a19706ebcb35b48fe6f646586d3d273-pla-silk-filament-white-1.webp)
![AzureFilm SILK White](https://filamentia.s22.cdn-upgates.com/_cache/a/e/ae39cf6edf44504df910b852f01be9ff-pla-silk-filament-white-spool-1.jpg)
AzureFilm SILK White
Stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![AzureFilm SILK Dark Copper](https://filamentia.s22.cdn-upgates.com/_cache/e/3/e32829a253dea99ffa784b178b023d87-pla-silk-filament-dark-copper.jpg)
![AzureFilm SILK Dark Copper](https://filamentia.s22.cdn-upgates.com/_cache/4/e/4e9c2791bae39c09f62120fcb12153a1-pla-silk-filament-dark-copper-spool.jpg)
AzureFilm SILK Dark Copper
Stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![AzureFilm SILK Yellow](https://filamentia.s22.cdn-upgates.com/_cache/6/2/62889d90a2293a4266b1ced49907f9f8-pla-silk-filament-yellow.jpg)
![AzureFilm SILK Yellow](https://filamentia.s22.cdn-upgates.com/_cache/f/1/f14f1d6068ba5b95642c932eedc66d4b-pla-silk-filament-yellow-spool.jpg)
AzureFilm SILK Yellow
Stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![AzureFilm SILK Turquoise Blue](https://filamentia.s22.cdn-upgates.com/_cache/e/5/e59bd9a83d922248489f62662fdc8e6e-pla-silk-filament-turquoise-blue.webp)
![AzureFilm SILK Turquoise Blue](https://filamentia.s22.cdn-upgates.com/_cache/9/3/93f185c9781ba360f9a48666eeac17a0-pla-silk-filament-turquoise-blue-spool.jpg)
AzureFilm SILK Turquoise Blue
Stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![AzureFilm SILK Ocean Blue](https://filamentia.s22.cdn-upgates.com/_cache/0/e/0e05910f1bf9efb43c73fb0ffff0b33c-pla-silk-filament-ocean-blue.jpg)
![AzureFilm SILK Ocean Blue](https://filamentia.s22.cdn-upgates.com/_cache/3/9/392378ebc2c1a434204f1a1ad0dfe97f-pla-silk-filament-ocean-blue-spool.jpg)
AzureFilm SILK Ocean Blue
Stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![AzureFilm SILK Pink](https://filamentia.s22.cdn-upgates.com/_cache/8/6/86bac4df9dfd53e627071d5a523ae120-pla-silk-filament-pink.jpg)
![AzureFilm SILK Pink](https://filamentia.s22.cdn-upgates.com/_cache/0/4/042e43cf2ba4ae2e1f3e79850a084e45-pla-silk-filament-pink-spool.jpg)
AzureFilm SILK Pink
Stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT
![AzureFilm SILK Flame Orange](https://filamentia.s22.cdn-upgates.com/_cache/0/7/076c1245a934718e781cc7512d975080-pla-silk-filament-flame-orange.jpg)
![AzureFilm SILK Flame Orange](https://filamentia.s22.cdn-upgates.com/_cache/2/a/2a7aeaf706446071b4effac5c16e667e-pla-silk-filament-flame-orange-spool.jpg)
AzureFilm SILK Flame Orange
Stock
22,38 EUR
18,50 EUR excl. VAT
18,50 EUR excl. VAT