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A physical person inquires about the IAE category and VAT treatment for manual embroidery and weaving. The DGT states that manual embroidery falls under IAE category 455.9 and is subject to 21% VAT, except where it can be proven to be an art object qualifying for 10% VAT.
Question raised 1.) IAE heading in which the registration must be made.
If the embroidery is manual, the activity is classified under heading 455.9 of Section 1 of the IAE. The deliveries of goods made by the applicant shall be subject to VAT at the general rate of 21%. However, if any object meets the requirements of an work of art under Article 136 of the VAT Law, the reduced rate of 10% shall apply.
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