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VAT on the purchase of art works for non-EU buyers.
My client is acting as an agent on behalf of a non-EU buyer who wants to purchase art works from London galleries and ship them abroad. In this case the buyer wants to pay my client a lump sum for all works including shipping on the understanding that my client goes to the galleries and purchases the individual art works. Although my client is a UK VAT-registered company I am under the impression that it should not be charged VAT because the beneficiary of the works resides outside the EU and the works will be shipped outside the EU.
My client also charges an introduction commission to the gallery. Would VAT be chargeable on the commission in such instances because the transaction is between two UK entities? I hope thatTaxation readers’ can clarify these issues.
Query 18 802 – Art Buyer.
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