COMPENDIUM CULTURAL POLICIES AND TRENDS IN EUROPE
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VAT Reductions on the Earnings of Self-Employed Authors and Visual Artists in Europe?

Figures for 2018 (in %)

For more information see the individual country profiles:

Chapters 5.1.5 "Tax Laws" 

Abbreviation:

EX = Exempt from VAT
(In several countries, earnings up to a certain threshold may be exempt from VAT)

VAT-Rates on the Earnings from the Creative Works of Self-Employed Authors and Visual Artists in Europe (2017 in %)

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

25

25

25

 

Cyprus

19

19

19

 

Czech Republic

21

21

21

 

Denmark

25

EX

EX/5*

*Reduction of the regular rate.

Estonia

20

20

20

 

Finland

24

EX*

8

*Income generated from individual authors rights.

France

20

5.5*

5.5*

*With option for EX

Georgia

18

18

18

 

Germany

19

7*

7*

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

Greece

24

13

13

 

Hungary

27

5* / 25

25**

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

Ireland

23

23*

13.5**

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

Iceland

24.5

14

14

 

Italy

22

22

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

17

3

8

 

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

21

EX* / 6

6 **/ 21

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

Norway

25

EX

EX

Option / restricted to specific professional activities.

Poland

23

EX* / 7**/ 23***

7**/ 23***

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

Portugal

23

EX* / 5**/ 23***

5**/ 23***

*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

20

20*

20*

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

Slovakia

20

20*

20*

*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

22

9.5*

9.5

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

Spain

21

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

8

EX*

EX*

*With option for a reduced VAT rate of 2.5%.

Ukraine

20

20

20

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

United Kingdom

20

20*

20

Allowances for authors contracts.

Source:       Compendium of Cultural Policies and Trends in Europe, 20th edition 2018, based on data provided in the country profiles (chapter 5).

Additional material

ERICarts Institute: The Status of Artists in Europe. European Parliament, 2006.

Judith Staines: Tax and Social Security: a basic guide for artists and cultural operators in Europe. IETM, 2004 

ERICarts Institute: Creative Europe. On the Governance and Management of Artistic Creativity in Europe. Arcult Media, Bonn, 2002.