A unique mosaic slab of ceramic tile pieces supplied by the maker is taxed with 9% VAT.
An entrepreneur makes pictures of pets on plates from pieces of ceramic tile. The buyer can hang or place these mosaic plates.
Collages and similar decorative plates are art objects. A mosaic plate is similar to a collage and therefore also an art object. The maker of a collage is therefore an artist. The delivery of works of art by the artist or his successor in title under universal title is subject to the VAT rate of 9%.
The delivery of the mosaic plate made by the artist is therefore subject to 9% VAT.
Source: belastingdienst.nl
