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  • 3.1 The Photograph, Photographic Work and Other Works of Fine Art
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Please note that the royalties from the sale of photographs' and photographic works' copyright are always charged inclusive of VAT using the standard rate of 23%. [1]

A photographic work and other fine art work, which is sold directly from the artist at an introductory rate, is charged inclusive of 9% VAT. [2] The resale of fine art and, for example, services to a fine art gallery, is charged inclusive of the standard VAT of 23%.

In the resale of fine art and photography by a professional art dealer, the dealer must pay a resale compensation for fine art. You can find more information on the resale compensation from Kuvasto ry.

Notes and References

[1] Value Added Tax Act

[2] Value Added Tax Act