VAT rates for imported art and antiques Europe 2023

Several European countries apply reduced VAT rates for imported works of art, collector's items, and antiques. As of January 1, 2023, 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 a rather low reduced VAT rate 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 2023

Characteristic	VAT reduced rate
-	-
-	-
-	-
-	-
-	-
-	-
-	-
-	-
-	-
-	-
-	-
-	-
-	-
-	-
-	-
-	-
-	-
-	-
-	-
-	-
-	-
-	-
-	-
-	-
-	-
-	-
-	-
-	-

Download

Source

Show detailed source information?

Already a member?

Sources

Use Ask Statista Research Service

Release date

January 2023

More information

Region

United Kingdom, EU

Survey time period

as of January 2023

Supplementary notes

¹ The reduced VAT rate for Cyprus is as of July 1, 2022 and 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 applying standard rates.

Figures refer to the following categories: 100 years old (CN code 9706 00 00), ceramics, impressions (CN code 9702 00 00), photographs, pictures (CN code 9701), sculpture casts (CN code 9703 00 00), sculptures, tapestries (CN code 5805 00 00), and wall textiles (CN code 6304 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 using original data from the Government Digital Service and includes copyright material licensed under © Crown, the Open Government License v3.0

Citation formats