VAT rates in the arts and press sectors

Verified 02 February 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Different VAT rates apply in the arts and press sector. We present the main rates in this sheet.

Metropolitan France

The sale and rental of books are subject to VAT at 5.5%.

This applies to physical books, books provided by download and audiobooks.

Assignments of copyright and rights in books are subject to VAT at 10%.

Corsica

The sale and rental of books are subject to VAT at 2.1%.

This applies to physical books, books provided by download and audiobooks.

Assignments of copyright and rights in books are subject to VAT at 10%.

Martinique, Guadeloupe, The meeting

The sale and rental of books are subject to VAT at 2.1%.

This applies to physical books, books provided by download and audiobooks.

Assignments of copyright and rights in books are subject to VAT at 2.1%.

Metropolitan France

The sale of newspapers and periodicals (physical or digital) with a direct link to current affairs is subject to VAT at 2.1%.

Printing and printing work for newspapers and periodicals is subject to VAT at 10%.

On the other hand, where such newspapers or writings are pornographic or incite violence, they are subject to VAT at 20%.

Corsica

The sale of newspapers and periodicals (physical or digital) with a direct link to current affairs is subject to VAT at 2.1%.

Printing and printing work for newspapers and periodicals is subject to VAT at 10%.

On the other hand, where such newspapers or writings are pornographic or incite violence, they are subject to VAT at 20%.

Martinique, Guadeloupe, Reunion

The sale of newspapers and periodicals (physical or digital) with a direct link to current affairs is subject to VAT at 1.05%.

Printing and printing work for newspapers and periodicals is subject to VAT at 10%.

On the other hand, where such newspapers or writings are pornographic or incite violence, they are subject to VAT at 8.5%.

The works of art correspond to the following outputs:

  • Painting, collage and similar painting, painting, drawing entirely executed by hand by the artist.
  • Original engraving, engraving, lithography drawn in limited number from a hand-made board by the artist (this does not concern mechanical or photomechanical processes).
  • Original production of statuary art or sculpture in any material when the productions are entirely executed by the artist.
  • Sculpture cast iron limited to 8 copies and controlled by the artist or his rights-holders. Items of jewelry, goldsmiths and jewelry are excluded.
  • Tapestry and textile mural handmade on the basis of original cartons provided by the artist (limited to 8 copies). Items of jewelry, goldsmiths and jewelry are excluded.
  • Unique copy of ceramic, entirely executed by the artist and signed by him.
  • Email on copper made entirely by hand, numbered and bearing the signature of the artist or art studio.
  • Photograph taken by an artist, drawn by him or under his control, signed and numbered (limited to 30 copies).

Objects considered to be collection objects are the following, if not new:

  • Postage stamp, fiscal stamp, postal mark, first-day envelope, postal integer and the like, whether or not obliterated, not valid and not intended to be valid.
  • Collection and specimen for a collection of zoology, botany, mineralogy, anatomy or of historical, archeological, paleontological, ethnographic or numismatic interest.

The antiques are movable property that is not collectors' items or works of art and is more than 100 years old.

Metropolitan France

The import of works of art, antiques and collectors' items is subject to VAT at 5.5%.

The purchase of works of art within the European Union shall also be subject to VAT at 5.5%. If the purchase is made by a reseller, the purchase is subject to VAT at 20%.

Other transactions relating to such articles shall be subject to VAT at 20%.

The delivery of a work of art made by its author or rights-holders is subject to VAT at 5.5%.

Corsica

The import of works of art, antiques and collectors' items is subject to VAT at 2.1%.

The purchase of works of art within the European Union shall also be subject to VAT at 2.1%. If the purchase is made by a reseller, the purchase is subject to VAT at 20%.

Other transactions relating to such articles shall be subject to VAT at 20%.

The delivery of a work of art made by its author or rights-holders is subject to VAT at 2.1%.

Martinique, Guadeloupe, Reunion

The import of works of art, antiques and collectors' items is subject to VAT at 2.1%.

The purchase of works of art within the European Union shall also be subject to VAT at 2.1%. If the purchase is made by a reseller, the purchase is subject to VAT at 8.5%.

Other transactions relating to such articles shall be subject to VAT at 8.5%.

The delivery of a work of art made by its author or rights-holders is subject to VAT at 2.1%.

These include, for example:

  • Design of architect, engineer and other industrial, commercial, topographic or similar design
  • Hand-decorated article of manufacture
  • Painted canvas for theater sets, studio backgrounds or the like
  • Articles of jewelry, goldsmiths and jewelry
Metropolitan France

Transactions made in respect of such outputs shall be subject to VAT at 20%.

Corsica

Transactions made in respect of such outputs shall be subject to VAT at 20%.

Martinique, Guadeloupe, Reunion

Transactions made in respect of such outputs shall be subject to VAT at 8.5%.