Czech Republic
Kč (CZK)
Prices without VAT
Cart
0,00 Kč CZK
Products Manufacturers New arrivals and Deals Articles Contact About us Career
Czech Republic
Kč CZK
Prices without VAT

Digital Isolators HOPERF

(52)
Digital Isolators
Choose from our offer of 52 HOPERF products in the Digital Isolators category. SOS electronic is an authorized distributor of HOPERF. Apart from the components delivery, we can also provide technical support directly from the manufacturer and samples needed for development.
HOPERF Micro-electronics established in 1998 year, is a national level hi-tech enterprise specialized in wireless radio frequency and sensor field through cultivation over the years, it has developed into the domestically first intact industry chain group company integrating ASIC chip design, MEMS sensor chip design, package test calibration technique and application services.
FILTERS
List of results: (52)
Sort by
 
 
 
1 2 3
image
type / description
Ord.number  category 
in stock
Additional stock
price/pc excl. VAT
CMT8120W0 HOPERF

CMT8120W0
Digital Isolators
Digital Isolator 5 000 Vrms, General Purpose, ISO Side: 2 Out, 8-SOIC (7,5 mm)
More info CMT812X.pdf
Ord. No. 415919
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT812X Capacitive Coupling General Purpose No 2 Out 2 In 5000 Vrms @ 60 s 200 kV/µs @ 5V 150 Mb/s 15 ns / 15 ns 5 ns 5 ns / 5 ns 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 8-SOIC (7,5 mm) 3 When VDD1=OFF, ISO Out=L
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8120W1 HOPERF

CMT8120W1
Digital Isolators
Digital Isolator 5 000 Vrms, General Purpose, ISO Side: 2 Out, 8-SOIC (7,5 mm)
More info CMT812X.pdf
Ord. No. 415920
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT812X Capacitive Coupling General Purpose No 2 Out 2 In 5000 Vrms @ 60 s 200 kV/µs @ 5V 150 Mb/s 15 ns / 15 ns 5 ns 5 ns / 5 ns 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 8-SOIC (7,5 mm) 3 When VDD1=OFF, ISO Out=H
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8121N0 HOPERF

CMT8121N0
Digital Isolators
Digital Isolator 3 750 Vrms, General Purpose, ISO Side: 1 In / 1 Out, 8-SOIC (3,9 mm)
More info CMT812X.pdf
Ord. No. 415921
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT812X Capacitive Coupling General Purpose No 1 In / 1 Out 1 In / 1 Out 3750 Vrms @ 60 s 200 kV/µs @ 5V 150 Mb/s 15 ns / 15 ns 5 ns 5 ns / 5 ns 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 8-SOIC (3,9 mm) 1 When VDD1=OFF, ISO Out=L
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8121N1 HOPERF

CMT8121N1
Digital Isolators
Digital Isolator 3 750 Vrms, General Purpose, ISO Side: 1 In / 1 Out, 8-SOIC (3,9 mm)
More info CMT812X.pdf
Ord. No. 415922
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT812X Capacitive Coupling General Purpose No 1 In / 1 Out 1 In / 1 Out 3750 Vrms @ 60 s 200 kV/µs @ 5V 150 Mb/s 15 ns / 15 ns 5 ns 5 ns / 5 ns 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 8-SOIC (3,9 mm) 1 When VDD1=OFF, ISO Out=H
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8121W0 HOPERF

CMT8121W0
Digital Isolators
Digital Isolator 5 000 Vrms, General Purpose, ISO Side: 1 In / 1 Out, 8-SOIC (7,5 mm)
More info CMT812X.pdf
Ord. No. 415923
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT812X Capacitive Coupling General Purpose No 1 In / 1 Out 1 In / 1 Out 5000 Vrms @ 60 s 200 kV/µs @ 5V 150 Mb/s 15 ns / 15 ns 5 ns 5 ns / 5 ns 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 8-SOIC (7,5 mm) 3 When VDD1=OFF, ISO Out=L
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8121W1 HOPERF

CMT8121W1
Digital Isolators
Digital Isolator 5 000 Vrms, General Purpose, ISO Side: 1 In / 1 Out, 8-SOIC (7,5 mm)
More info CMT812X.pdf
Ord. No. 415924
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT812X Capacitive Coupling General Purpose No 1 In / 1 Out 1 In / 1 Out 5000 Vrms @ 60 s 200 kV/µs @ 5V 150 Mb/s 15 ns / 15 ns 5 ns 5 ns / 5 ns 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 8-SOIC (7,5 mm) 3 When VDD1=OFF, ISO Out=H
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8122N0 HOPERF

CMT8122N0
Digital Isolators
Digital Isolator 3 750 Vrms, General Purpose, ISO Side: 1 In / 1 Out, 8-SOIC (3,9 mm)
More info CMT812X.pdf
Ord. No. 415925
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT812X Capacitive Coupling General Purpose No 1 In / 1 Out 1 In / 1 Out 3750 Vrms @ 60 s 200 kV/µs @ 5V 150 Mb/s 15 ns / 15 ns 5 ns 5 ns / 5 ns 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 8-SOIC (3,9 mm) 1 When VDD1=OFF, ISO Out=L
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8122N1 HOPERF

CMT8122N1
Digital Isolators
Digital Isolator 3 750 Vrms, General Purpose, ISO Side: 1 In / 1 Out, 8-SOIC (3,9 mm)
More info CMT812X.pdf
Ord. No. 415926
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT812X Capacitive Coupling General Purpose No 1 In / 1 Out 1 In / 1 Out 3750 Vrms @ 60 s 200 kV/µs @ 5V 150 Mb/s 15 ns / 15 ns 5 ns 5 ns / 5 ns 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 8-SOIC (3,9 mm) 1 When VDD1=OFF, ISO Out=H
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8122W0 HOPERF

CMT8122W0
Digital Isolators
Digital Isolator 5 000 Vrms, General Purpose, ISO Side: 1 In / 1 Out, 8-SOIC (7,5 mm)
More info CMT812X.pdf
Ord. No. 415927
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT812X Capacitive Coupling General Purpose No 1 In / 1 Out 1 In / 1 Out 5000 Vrms @ 60 s 200 kV/µs @ 5V 150 Mb/s 15 ns / 15 ns 5 ns 5 ns / 5 ns 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 8-SOIC (7,5 mm) 3 When VDD1=OFF, ISO Out=L
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8122W1 HOPERF

CMT8122W1
Digital Isolators
Digital Isolator 5 000 Vrms, General Purpose, ISO Side: 1 In / 1 Out, 8-SOIC (7,5 mm)
More info CMT812X.pdf
Ord. No. 415928
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT812X Capacitive Coupling General Purpose No 1 In / 1 Out 1 In / 1 Out 5000 Vrms @ 60 s 200 kV/µs @ 5V 150 Mb/s 15 ns / 15 ns 5 ns 5 ns / 5 ns 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 8-SOIC (7,5 mm) 3 When VDD1=OFF, ISO Out=H
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8260N0 HOPERF

CMT8260N0
Digital Isolators
Digital Isolator 3 750 Vrms, General Purpose, ISO Side: 6 Out, 16-SOIC (3,9 mm)
More info CMT826X.pdf
Ord. No. 415929
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT826X Capacitive Coupling General Purpose No 6 Out 6 In 3750 Vrms @ 60 s 150 kV/µs @ 5V 150 Mb/s 7,5 ns / 8,4 ns @ 5V, Typ 0,9 ns @ 5V, Typ 0,8 ns / 0,85 ns @ 5V, Typ 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 16-SOIC (3,9 mm) 1 When VDD1=OFF, ISO Out=L
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8260N1 HOPERF

CMT8260N1
Digital Isolators
Digital Isolator 3 750 Vrms, General Purpose, ISO Side: 6 Out, 16-SOIC (3,9 mm)
More info CMT826X.pdf
Ord. No. 415930
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT826X Capacitive Coupling General Purpose No 6 Out 6 In 3750 Vrms @ 60 s 150 kV/µs @ 5V 150 Mb/s 7,5 ns / 8,4 ns @ 5V, Typ 0,9 ns @ 5V, Typ 0,8 ns / 0,85 ns @ 5V, Typ 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 16-SOIC (3,9 mm) 1 When VDD1=OFF, ISO Out=H
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8260W0 HOPERF

CMT8260W0
Digital Isolators
Digital Isolator 5 000 Vrms, General Purpose, ISO Side: 6 Out, 16-SOIC (7,5 mm)
More info CMT826X.pdf
Ord. No. 415931
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT826X Capacitive Coupling General Purpose No 6 Out 6 In 5000 Vrms @ 60 s 150 kV/µs @ 5V 150 Mb/s 7,5 ns / 8,4 ns @ 5V, Typ 0,9 ns @ 5V, Typ 0,8 ns / 0,85 ns @ 5V, Typ 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 16-SOIC (7,5 mm) 3 When VDD1=OFF, ISO Out=L
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8260W1 HOPERF

CMT8260W1
Digital Isolators
Digital Isolator 5 000 Vrms, General Purpose, ISO Side: 6 Out, 16-SOIC (7,5 mm)
More info CMT826X.pdf
Ord. No. 415932
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT826X Capacitive Coupling General Purpose No 6 Out 6 In 5000 Vrms @ 60 s 150 kV/µs @ 5V 150 Mb/s 7,5 ns / 8,4 ns @ 5V, Typ 0,9 ns @ 5V, Typ 0,8 ns / 0,85 ns @ 5V, Typ 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 16-SOIC (7,5 mm) 3 When VDD1=OFF, ISO Out=H
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8261N0 HOPERF

CMT8261N0
Digital Isolators
Digital Isolator 3 750 Vrms, General Purpose, ISO Side: 1 In / 5 Out, 16-SOIC (3,9 mm)
More info CMT826X.pdf
Ord. No. 415933
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT826X Capacitive Coupling General Purpose No 1 In / 5 Out 5 In / 1 Out 3750 Vrms @ 60 s 150 kV/µs @ 5V 150 Mb/s 7,5 ns / 8,4 ns @ 5V, Typ 0,9 ns @ 5V, Typ 0,8 ns / 0,85 ns @ 5V, Typ 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 16-SOIC (3,9 mm) 1 When VDD1=OFF, ISO Out=L
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8261N1 HOPERF

CMT8261N1
Digital Isolators
Digital Isolator 3 750 Vrms, General Purpose, ISO Side: 1 In / 5 Out, 16-SOIC (3,9 mm)
More info CMT826X.pdf
Ord. No. 415934
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT826X Capacitive Coupling General Purpose No 1 In / 5 Out 5 In / 1 Out 3750 Vrms @ 60 s 150 kV/µs @ 5V 150 Mb/s 7,5 ns / 8,4 ns @ 5V, Typ 0,9 ns @ 5V, Typ 0,8 ns / 0,85 ns @ 5V, Typ 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 16-SOIC (3,9 mm) 1 When VDD1=OFF, ISO Out=H
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8261W0 HOPERF

CMT8261W0
Digital Isolators
Digital Isolator 5 000 Vrms, General Purpose, ISO Side: 1 In / 5 Out, 16-SOIC (7,5 mm)
More info CMT826X.pdf
Ord. No. 415935
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT826X Capacitive Coupling General Purpose No 1 In / 5 Out 5 In / 1 Out 5000 Vrms @ 60 s 150 kV/µs @ 5V 150 Mb/s 7,5 ns / 8,4 ns @ 5V, Typ 0,9 ns @ 5V, Typ 0,8 ns / 0,85 ns @ 5V, Typ 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 16-SOIC (7,5 mm) 3 When VDD1=OFF, ISO Out=L
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8261W1 HOPERF

CMT8261W1
Digital Isolators
Digital Isolator 5 000 Vrms, General Purpose, ISO Side: 1 In / 5 Out, 16-SOIC (7,5 mm)
More info CMT826X.pdf
Ord. No. 415936
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT826X Capacitive Coupling General Purpose No 1 In / 5 Out 5 In / 1 Out 5000 Vrms @ 60 s 150 kV/µs @ 5V 150 Mb/s 7,5 ns / 8,4 ns @ 5V, Typ 0,9 ns @ 5V, Typ 0,8 ns / 0,85 ns @ 5V, Typ 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 16-SOIC (7,5 mm) 3 When VDD1=OFF, ISO Out=H
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8262N0 HOPERF

CMT8262N0
Digital Isolators
Digital Isolator 3 750 Vrms, General Purpose, ISO Side: 4 Out / 2 In, 16-SOIC (3,9 mm)
More info CMT826X.pdf
Ord. No. 415937
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT826X Capacitive Coupling General Purpose No 4 Out / 2 In 4 In / 2 Out 3750 Vrms @ 60 s 150 kV/µs @ 5V 150 Mb/s 7,5 ns / 8,4 ns @ 5V, Typ 0,9 ns @ 5V, Typ 0,8 ns / 0,85 ns @ 5V, Typ 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 16-SOIC (3,9 mm) 1 When VDD1=OFF, ISO Out=L
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8262N1 HOPERF

CMT8262N1
Digital Isolators
Digital Isolator 3 750 Vrms, General Purpose, ISO Side: 2 In / 4 Out, 16-SOIC (3,9 mm)
More info CMT826X.pdf
Ord. No. 415938
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT826X Capacitive Coupling General Purpose No 2 In / 4 Out 4 In / 2 Out 3750 Vrms @ 60 s 150 kV/µs @ 5V 150 Mb/s 7,5 ns / 8,4 ns @ 5V, Typ 0,9 ns @ 5V, Typ 0,8 ns / 0,85 ns @ 5V, Typ 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 16-SOIC (3,9 mm) 1 When VDD1=OFF, ISO Out=H
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8262W0 HOPERF

CMT8262W0
Digital Isolators
Digital Isolator 5 000 Vrms, General Purpose, ISO Side: 2 In / 4 Out, 16-SOIC (7,5 mm)
More info CMT826X.pdf
Ord. No. 415939
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT826X Capacitive Coupling General Purpose No 2 In / 4 Out 4 In / 2 Out 5000 Vrms @ 60 s 150 kV/µs @ 5V 150 Mb/s 7,5 ns / 8,4 ns @ 5V, Typ 0,9 ns @ 5V, Typ 0,8 ns / 0,85 ns @ 5V, Typ 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 16-SOIC (7,5 mm) 3 When VDD1=OFF, ISO Out=L
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8262W1 HOPERF

CMT8262W1
Digital Isolators
Digital Isolator 5 000 Vrms, General Purpose, ISO Side: 2 In / 4 Out, 16-SOIC (7,5 mm)
More info CMT826X.pdf
Ord. No. 415940
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT826X Capacitive Coupling General Purpose No 2 In / 4 Out 4 In / 2 Out 5000 Vrms @ 60 s 150 kV/µs @ 5V 150 Mb/s 7,5 ns / 8,4 ns @ 5V, Typ 0,9 ns @ 5V, Typ 0,8 ns / 0,85 ns @ 5V, Typ 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 16-SOIC (7,5 mm) 3 When VDD1=OFF, ISO Out=H
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8263N0 HOPERF

CMT8263N0
Digital Isolators
Digital Isolator 3 750 Vrms, General Purpose, ISO Side: 3 In / 3 Out, 16-SOIC (3,9 mm)
More info CMT826X.pdf
Ord. No. 415941
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT826X Capacitive Coupling General Purpose No 3 In / 3 Out 3 In / 3 Out 3750 Vrms @ 60 s 150 kV/µs @ 5V 150 Mb/s 7,5 ns / 8,4 ns @ 5V, Typ 0,9 ns @ 5V, Typ 0,8 ns / 0,85 ns @ 5V, Typ 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 16-SOIC (3,9 mm) 1 When VDD1=OFF, ISO Out=L
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8263N1 HOPERF

CMT8263N1
Digital Isolators
Digital Isolator 3 750 Vrms, General Purpose, ISO Side: 3 In / 3 Out, 16-SOIC (3,9 mm)
More info CMT826X.pdf
Ord. No. 415942
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT826X Capacitive Coupling General Purpose No 3 In / 3 Out 3 In / 3 Out 3750 Vrms @ 60 s 150 kV/µs @ 5V 150 Mb/s 7,5 ns / 8,4 ns @ 5V, Typ 0,9 ns @ 5V, Typ 0,8 ns / 0,85 ns @ 5V, Typ 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 16-SOIC (3,9 mm) 1 When VDD1=OFF, ISO Out=H
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
CMT8263W0 HOPERF

CMT8263W0
Digital Isolators
Digital Isolator 5 000 Vrms, General Purpose, ISO Side: 3 In / 3 Out, 16-SOIC (7,5 mm)
More info CMT826X.pdf
Ord. No. 415943
O
Manufacturer HOPERF

Manufacturer HOPERF

CMT826X Capacitive Coupling General Purpose No 3 In / 3 Out 3 In / 3 Out 5000 Vrms @ 60 s 150 kV/µs @ 5V 150 Mb/s 7,5 ns / 8,4 ns @ 5V, Typ 0,9 ns @ 5V, Typ 0,8 ns / 0,85 ns @ 5V, Typ 2,5...5,5 V UL, CSA, CQC -40...+125°C SMD 16-SOIC (7,5 mm) 3 When VDD1=OFF, ISO Out=L
On request
-
  • ADD TO CART
  • Get Quote
  • Add to favorites
  • Add to watchdog
  • Add item to compare
Get Quote
 
 
 
                                       
 
 
 
1 2 3
We ship the goods with the following carriers
You can pay using these payment methods
We accept payment by credit cards
© SOS electronic s.r.o. 1991-2024 | Created by © bart.sk
Do you agree with cookies being stored?
Welcome to the SOS electronic website. Before you enter our online world, we would like to ask you to allow us to store cookies on your browser. Your consent will help us view the site without error, measure its performance, and track additional statistics. Apart from that, we can bring you an offer of our products and services, literally tailor-made. We also provide cookies to third parties. However, you are definitely safe with us.
The proper operation of the website
More stable technical control
Better marketing offer

More about cookies
More about personal data processing

Necessary Only selected Accept all cookies
Change the settings
Country
Select the country you are located in to receive relevant information and services tailored to your region.
Choose a language
Select your preferred language for displaying website content and communicating with our support.
Currency
Select the currency in which you want to see product prices. This way, we ensure you see current prices tailored to your needs.
Show prices with VAT
Select whether you want to display prices with or without VAT to have a better overview of costs.
Prices without VAT Prices incl. VAT