Artwork Intermediation under VAT Mandate Rules: Resale of Art Subject to Margin Scheme

• Resale of art goods is subject to margin regime in some cases
• VAT applies if the seller of the artwork is a VAT subject
• Different VAT rates apply depending on whether the sale is made by the artist or by someone else
• Artists often sell their works through professional intermediaries using the mandate scheme
• If the intermediary acts without representation, there is assumed to be a double transfer of the goods for VAT purposes

Source: eutekne.info

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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