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vAT rate for photo prints

JV
07/11/2024
Question

Hello,

I am a competition photographer at horse events. We print the photos we take from the participants on site (if a participant orders them).A fellow photographer from mine charges 6% vAT on such photo prints, under the rule that the prints are signed and have a photo number.
Is this allowed? Or should I just charge 21% on the prints?

I don't think what your colleague is doing is correct. I can't immediately see why only 6% vAT should be charged on here. In my opinion, it should be 21%. But I could be wrong, of course.

Phil

Thank you for your answer!
They do this under the standard of:>
Sale of photographs that are works of art

The sale of photographs may be subject to 6% VAT under certain conditions if they are works of art (Section XXI, Table A, Annex to Royal Decree No. 20).

"g) photographs taken by the artist, printed under his or her supervision, signed and numbered, with a maximum print run of thirty copies for all formats and media combined;"

Now I myself am also unsure about whether these photographs are considered works of art.

30-day free trial. No credit card required.

You really should try it out for yourself. Even if you don’t have a company number yet, you can already go ahead.

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