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A self-employed photographer inquires about the VAT applicable to the sale of her photographs and the use of her home for business purposes. The DGT clarifies that the supply of images for digital download is an electronic service subject to the general rate and that physical photos may be considered works of art subject to the reduced rate.
Question raised 1st Liability to VAT on the sale of photographs.
The supply of photographic images via internet download is a service provided by electronic means subject to the general rate of 21%. Physical photographs that meet the requirements of being taken, developed, and printed by the author, signed and numbered with a limit of thirty copies, are works of art subject to the reduced rate of 10%. Professional services of authors, such as press reports, are exempt from VAT. Regarding the residence, it may be partially used for business purposes if it is a divisible element and is used for economic purposes.
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