ART & VAT

VAT on art

There is VAT on art (which is not traded in the creator's own name). This is automatically calculated and included in the invoice amount when you shop at M35. The fee is calculated according to the advance method cf. Section 4-5 of the Value Added Tax Act. This tax amount is not deductible as input tax, cf. regulation on bookkeeping § 8-10-4, and is then not specified on the invoice either.

For all other sales subject to VAT, including but not limited to framing, shipping, the VAT amount is specified on the invoice in a separate field.

Exemption from VAT for the artist's (author's) own sale of art

Several artworks in our range are marked with an "F", this means that these artworks are traded in the creator's own name, and are mediated by M35 as an intermediary.

This type of turnover is exempt from VAT in accordance with the Value Added Tax Act (VAT) § 3-7 (4): 
The author's sale of his own works of art and copyright to his own literary and artistic works are exempt from the law. The same applies to such turnover through an intermediary in the name of the originator.

For you as a customer, this means that you are shopping for the originator, who is then to be considered the counterparty to the contract, with M35 as an intermediary. For the affected works of art, this will be specified on the invoice.

Any complaints about the works of art in the event of such sales are the responsibility of the author. Nevertheless, M35 has agreed with the originator to assist him in relation to the buyer, so that you only need to deal with M35.