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The fiscal universe of works of art is a complex field, but crucial for purchasers and retailers (galleries, dealers,...). This article aims to shed light on the significant changes that have occurred in the VAT regime, in particular since the adoption of Directive EU/2022/542.
As of 1 July 2021, the One Stop Shop “OSS” one-stop shop allows certain transactions carried out for the benefit of persons not subject to VAT, such as individuals, to be declared throughout the European Union.
In France, the catering business is subject to different rates depending on (i) the type of goods sold and their packaging and (ii) the context of the operation.
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