Understanding the VAT Changes on Art in France (2025): Implications and Considerations

• The VAT regime on works of art in France is changing in 2025
• The current margin VAT regime is specific to works of art and applies to purchases from non-VAT authorized persons
• The 2022 Directive removes the possibility of combining a reduced purchase rate with the resale margin regime
• The main changes include the end of the optional profit margin regime and the introduction of a general reduced rate of 5.5%
• Deliveries by taxable users benefiting from the right to deduct are no longer subject to the 10% rate
• Two main scenarios for VAT rates emerge: 5.5% if products were purchased at a reduced rate, and 20% if purchased at 20% unless an option for the total price is exercised
• Professionals in the art sector need to familiarize themselves with these new rules for optimal fiscal management.

Source: cyplom.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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