Value Added Tax (VAT) is an indirect tax charged on many goods (including works of art) and services that VAT-registered businesses provide in the UK.

It is charged on goods and some services that are imported from countries outside the European Union (EU), and brought into the UK from other EU countries. If you are not registered for VAT it is illegal to add VAT to your invoices for fees or goods provided

Do you any up to date information regarding VAT treatment on commission owed to individual non-VAT registered artists from galleries that may or may not be VAT registered themselves?

The legal and business situation discussed in the 1979 article posted in the Artlaw Archive has been overtaken by many and various events over the past 36 years, and especially Directives on VAT intro …

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VAT minus Zero – no limit

VAT is a pain in the arts. My two recent columns on the subject – Vexing Art Toll? (AM No 24) and VAT Revisited (AM No 29) – have aroused so much interest and controversy that I feel some further poin …

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VAT of confusion

There is much confusion over the new VAT rules due to come into force on January 1st 1993 as part of the European Single Market. Artlaw has been trying to unravel a complex and developing situation wi …

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Vexing Art Toll?

VAT is an accountancy nightmare but, handled properly, can be turned to good advantage – even for artists. Myths abound; perhaps they can be dispelled. Let’s try. Every artist should ask the following …

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VAT revisited

Since the Chancellor of the Exchequer doubled the VAT rate to fifteen percent, many artists, administrators and gallery proprietors have raised queries about the tax. Most problems have arisen through …

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Flavin’s Fittings

In 1928 a US Customs Court in New York ruled that Brancusi’s sculpture Bird in Space, 1923, was a work of art, not an ‘article of utility’, which US Customs had decided it was. US photographer Edward …

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