By clicking on”Accept all cookies“, you agree that cookies may be stored on your device in order to improve site navigation, analyze site usage, and help us with our marketing efforts. See our privacy policy for more information.
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.
The VAT numbers of customers and suppliers are often unexploited tax data. However, it is important in the context of securing the exemption for intra-Community supplies, the management of certain specific regimes and the fight against fraud and carousel schemes.
.webp)
.webp)
