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VAT training on art work                  

  Understand the VAT regime applicable to the purchase and sale of works of art. Grasp the VAT obligations. Understand the developments in 2025.

VAT TRAINING   

Declaring Intra-Community and International Transactions

VAT Training – Holding and Financing Companies

VAT and Investment Funds – Basic Rules

​VAT training on art work

VAT training for freight and logistics



Training Plan:

Entrance quiz for training

Introduction

  • Overview of VAT operation, introduction to key concepts and territorial scope
  • The five VAT questions to ask when analyzing a transaction
  • VAT reporting obligations in France: CA3, ERTVA and EMEBI returns, EC Sales Lists, and One-Stop Shop (EU OSS)

Margin scheme (VAT on margin)

  • Scope and option to apply the regime
  • VAT rates and right of deduction
  • Tax base: actual margin and flat-rate margin
  • Sales by the artist
  • Sales by a gallery acting in its own name and on its own behalf
  • Sales by a gallery acting in its own name but on behalf of the artist

Purchases and sales of goods to taxable persons (B2B): general VAT regime and margin scheme

  • Domestic purchases
  • Domestic sales
  • Intra-Community acquisitions
  • Intra-Community supplies
  • Imports
  • Exports
  • Awareness of complex operations: simplified triangular sales, successive supplies (buy-sell transactions abroad), triangular import/export schemes, exhibitions abroad, free ports

Practical Cases with Group Review

Sales of goods to non-taxable persons (B2C): general VAT regime and margin scheme

  • Definition of intra-Community distance sales
  • VAT regime applicable to intra-Community distance sales and reporting requirements

End-of-course assessment and issuance of a training certificate with results


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Training objectives and arrangements

Training objectives : 

  • Understand the VAT regime applicable to the purchase and sale of works of art
  • Identify the obligations depending on the VAT regime applicable to works of art

Audience :  Financial director or manager of an art gallery, artists, accountants handling cases related to VAT on works of art.

Duration: 1 day (7 hours)   Format: Virtual class (inter-company or in-house)

Pricing in France : 

  • Inter-company: €550 (excl. VAT) per participant
  • In-house: On request, starting from €2,380 (excl. VAT) per day (up to 12 participants included)

Pricing in Luxembourg : exclusively in-house and on quotation

Register for training