VAT Liability for Artists

An artist becomes liable for value-added tax (VAT) when annual sales exceed EUR 10,000. In this case, the artist must:

• Register for VAT and charge VAT on sales.
• Pay VAT for the entire tax year if the threshold is exceeded.
• File VAT returns regularly.

If sales are between EUR 10,000 and 30,000, partial VAT relief may apply.

VAT Rates for Artwork Sales

• 10% VAT applies to the first sale by the artist (or their broker) of:
  • Original paintings, drawings, pastels
  • Hand-made engravings, prints, lithographs
  • Original sculptures (up to 8 copies)
  • Hand-woven tapestries (up to 8 copies)
  • Photographs (up to 30 copies, signed and numbered)
• 24% VAT applies to all other art sales, including:
  • Media art and installations
  • Photographs exceeding 30 copies
• VAT-Exempt: Performance art fees and most copyright royalties.

VAT Calculation Examples

• Adding VAT:
  • 10% VAT: Net price × 1.10 = Price incl. VAT
  • 24% VAT: Net price × 1.24 = Price incl. VAT
• Extracting VAT from a total price:
  • 10% VAT: Total price ÷ 1.10 = Net price
  • 24% VAT: Total price ÷ 1.24 = Net price

For registration and forms, visit www.ytj.fi.