Exhibiting the work of European artists and VAT
Monday, 04 July 2005
“Our council library wishes to put on an exhibition of the work of a German photographer. Since we are a French entity not liable for VAT, is VAT due in France ?”
If the artist (or author) resides in the European community, VAT is not due in France if the hosting entity is not liable for VAT in France.
If the artist or author is based in the European community, VAT is only due in France of the entity paying him royalties is liable for VAT (See Exhibiting the works of foreign artists and authors in France (graphic artists, plastic artists, photographers, etc. ).
