Reduced VAT rates for imported works of art and antiques in the EU-27 and 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

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Release date

January 2024

Region

United Kingdom, EU

Survey time period

as of January 2024

Supplementary notes

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.

 
This statistic is using original data from the Government Digital Service and includes copyright material licensed under © Crown, the Open Government License v3.0

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