Knowledge Base


Welcome to the Expatax Knowledge Base containing hundreds of answers to questions we received about topics concerning tax, payroll, accounting, legal, business etc. related to the Netherlands. Search in our Knowledge Base or browse the different categories. Expatax is a Dutch tax and accounting firm specialized in assisting international workers, freelancers and companies. Don't hesitate to contact us if you need assistance or check our website.


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.


Attached Files
There are no attachments for this article.
Comments
There are no comments for this article. Be the first to post a comment.
Name
Email
Security Code Security Code
MENU