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Vat on antiques

Question:

Would you please advise the VAT for antique furnitures? Buyer in Netherlands is a person and will not be selling the item - it‘s for own personal collection.

Answer:

Art, collectors‘ items and antiques

From 1 July 2012, under certain conditions, art, collectibles and antiques are subject to the lower 6% rate instead of the general VAT rate of 21%.

Art

Artifacts are only subject to the 6% rate if it concerns:

  • import from a non-EU country;
  • delivery by the artist that has designed and created the artifact;
  • delivery by an entrepreneur who is not a reseller and who has fully deducted the VAT on the purchase.

Subject to the 21% rate are artifacts that others make on behalf of an artist. A person is an artist when he creates paintings and sculpture designs which in general are considered to be art objects.

Collection objects

Collection objects are only subject to the 6% rate if it concerns import from a non-EU country.

Antique

Antique is only subject to the 6% rate if it concerns import from a non-EU country. Antique is any object that is not an art object or collection object, and that is more than 100 years old.


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