Country

Standard  VAT Rate

Works/Services of

Remarks / Exceptions

Writers, Composers

Visual Artists

Albania

20

20

20

Armenia

20

20

20

Austria

20

10 / 20*

10

*For non-literary texts.

Azerbaijan

18

18

18

Belgium

21

6

6

Performing arts: 6% or EX

Bulgaria

20

20

20

Canada

5

5*

5*

*Federal Goods and Service Tax (GST) standard rate of 5%. GST paid only on goods or services needed to produce works for sale or to run a business can be deducted.

Croatia

23*

23*

23*

*The VAT increase from 22 to 23% was enacted in 2009 as one of anti-recession measures.

Denmark

25

EX

EX/5*

*Reduction of the regular rate.

Estonia

20

20

20

Finland

22

EX*

8

*Income generated from individual authors rights.

France

19.6

5.5*

5.5*

*With option for EX

Georgia

25

25

25

Germany

19

7*

7*

*For works protected by authors rights. Option for EX if turnover below 17 500 EUR in previous year

Greece

19

9

9

Hungary

25

5* / 25

25**

* Artistic and literary creations.
** Out of scope for occasional sales.

Ireland

21.5

21.5*

13.5**

*Allowances for authors contracts.
**"Parking rate".

Iceland

24.5

14

14

Italy

20

20

10 / 20*

*"Occasional sales".

Latvia

21

EX*

EX*

*Income generated from individual authors rights.

Lithuania

21

15*

15*

*For works protected by authors rights, performers etc.

Luxembourg

15

3

6

FYR Macedonia

18

18

18

VAT will be reduced to 10% in the near future.

Malta

18

5

18

Moldova

20*

EX

EX

Since 2002, 20% VAT on the extra-budgetary income of cultural institutions (e.g. leasing premises)

Netherlands

19

EX* / 6

6 **/ 19

*EX: artists' services. **Artist's first sales.

Norway

25

EX

EX

Option / restricted to specific professional activities.

Poland

22

EX* / 7**/ 22***

7**/ 22***

*EX: some artistic services (Art. 9, VAT code). **Artistic work, publications. ***Trade w. other goods.

Portugal

20

EX* / 5**/ 20***

5**/ 20***

*EX: some artistic services (Art. 9, VAT code). **Artistic work, publications. ***Trade w. other goods.

Romania

19

19*

19

*No special provisions for artists. Reduced rate of 7% for sales of books and periodicals

Russia

18

18*

18

*No special provisions for artists. Reduced rate of 10% for sales of books and periodicals with cultural or educational content

San Marino

0

0

0

These performances are not subject to any indirect tax such as VAT

Serbia

18

18*

18*

*VAT on turnover up to 25 000 EUR (optional on turnover up to 12 500 EUR).

Slovakia

19

19*

19*

*Compulsory VAT on turnover above ca. 45 000 EUR (1.5 million SKK) within 12 moths. (Optional VAT on turnover up to 45 000 EUR)

Slovenia

20

8.5*

8.5

*+ performing artists, e.g. actors, singers, dancers... Option for EX if expected turnover is below 25 000 EUR.

Spain

16

EX*

EX/7*

*EX for professional services of artists/authors (Art. 20.1.26 VAT Act); sales of works of art subject to tax.

Sweden

25

6

12*

*VAT optional up to sales of 300 000 SEK p.a.

Switzerland

7.6

EX*

EX*

*With option for a reduced VAT rate of 2.4%.

Ukraine

20

20

20

Reduction for books foreseen in 2007 Budget Law and prolonged up to 2015.

United Kingdom

17.5

17.5*

17.5

Allowances for authors contracts.