Vat on antiques
Article ID: 311 | Last Updated: Thu, Feb 7, 2013 at 2:00 PM
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.
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%.
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 are only subject to the 6% rate if it concerns import from a non-EU country.
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.