Several European countries apply reduced VAT rates for imported works of art, collector's items, and antiques. As of January 1, 2024, the United Kingdom, Malta, and Cyprus applied the lowest reduced VAT rate in Europe, taxing such imported goods at five percent. Meanwhile, France also reported one of the lowest reduced VAT rates for imported art and antiques, taxing these goods at 5.5 percent.
Reduced VAT rates applied to imported works of art, collector's items, and antiques in the European Union (EU-27) and United Kingdom as of January 2024
¹ The reduced VAT rate for Cyprus only refers to goods, other than works of art or collector’s items, which are more than 100 years old (CN code 9706 00 00).
² Countries that apply standard rates.
Figures refer to the following categories: 100 years old (CN code 9706 00 00), antiques, ceramics, enamels, impressions (CN code 9702 00 00), photographs, pictures (CN code 9701), sculpture casts (CN code 9703 00 00), sculptures, and tapestries (CN code 5805 00 00). More information on the categories can be found here.
The VAT rate for the United Kingdom refers to imports of works of art, antiques and collectors’ items, as specified here by GOV.UK.
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European Commission, & GOV.UK. (January 1, 2024). Reduced VAT rates applied to imported works of art, collector's items, and antiques in the European Union (EU-27) and United Kingdom as of January 2024 [Graph]. In Statista. Retrieved December 21, 2024, from https://www.statista.com/statistics/1224396/vat-rates-for-imported-art-and-antiques-eu-and-uk/
European Commission, und GOV.UK. "Reduced VAT rates applied to imported works of art, collector's items, and antiques in the European Union (EU-27) and United Kingdom as of January 2024." Chart. January 1, 2024. Statista. Accessed December 21, 2024. https://www.statista.com/statistics/1224396/vat-rates-for-imported-art-and-antiques-eu-and-uk/
European Commission, GOV.UK. (2024). Reduced VAT rates applied to imported works of art, collector's items, and antiques in the European Union (EU-27) and United Kingdom as of January 2024. Statista. Statista Inc.. Accessed: December 21, 2024. https://www.statista.com/statistics/1224396/vat-rates-for-imported-art-and-antiques-eu-and-uk/
European Commission, and GOV.UK. "Reduced Vat Rates Applied to Imported Works of Art, Collector's Items, and Antiques in The European Union (Eu-27) and United Kingdom as of January 2024." Statista, Statista Inc., 1 Jan 2024, https://www.statista.com/statistics/1224396/vat-rates-for-imported-art-and-antiques-eu-and-uk/
European Commission & GOV.UK, Reduced VAT rates applied to imported works of art, collector's items, and antiques in the European Union (EU-27) and United Kingdom as of January 2024 Statista, https://www.statista.com/statistics/1224396/vat-rates-for-imported-art-and-antiques-eu-and-uk/ (last visited December 21, 2024)
Reduced VAT rates applied to imported works of art, collector's items, and antiques in the European Union (EU-27) and United Kingdom as of January 2024 [Graph], European Commission, & GOV.UK, January 1, 2024. [Online]. Available: https://www.statista.com/statistics/1224396/vat-rates-for-imported-art-and-antiques-eu-and-uk/
