- The taxpayer operates in the creation and sale of unique or multiple art pieces, including photographs.
- The taxpayer sells photographic works in various stores and galleries in Italy.
- The photographs are produced and sold under the supervision of the artist, who is an employee.
- Each work is unique and personalized, often in a single copy, and accompanied by a certificate of authenticity.
- The taxpayer inquires about applying a 10 percent VAT rate on the sale of photographs, as per specific legal provisions.
- The taxpayer also seeks to offer photographs on different materials like glass, metal, or fabric and asks if the same VAT rate applies.
Source: agenziaentrate.gov.it
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.
