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Artist and agent

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16 December 2014
Issue: 4482 / Categories: Forum & Feedback , VAT

Is there a VAT liability when a gallery sells art on behalf of the artist?

An artist who is not VAT-registered paid an art gallery a fee of £1 000 plus VAT to rent a space for several weeks as part of an exhibition.

The fee for setting up and promoting the exhibition included an entry on a mailing list distributing promotional flyers professional photography and documentation of the opening night sales staff during the exhibition (no commission on sales made) promoting the exhibition on the gallery website and all social networks professional installation packaging and art handling and an opening night promotion with complimentary bar and sales staff.

The artist organises the delivery of artworks to and from the gallery.

The gallery’s Facebook page showed the artist’s work but she noticed that VAT had been added to the price. On querying this the gallery said that because it was VAT-registered it...

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