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Readers’ forum: Is there UK VAT on commission for arranging an art deal?

18 March 2024
Issue: 4929 / Categories: Forum & Feedback , International , VAT
French VAT

One of my clients is an art dealer and is registered for VAT. She has provided services to a UK-based client (business-to-consumer rather than business-to-business) who wanted to buy a painting from France. My client travelled to France to act as an agent in the deal and her services were provided in Paris where the painting is stored in a gallery. Her client did not travel to France.

My client’s work was to check the picture was in prime condition and also that the work is authentic. She also negotiated the final selling price and arranged for the transfer of money from the UK customer to the gallery and the safe transport of the painting to the UK. My client charged a 5% commission to the UK buyer on the deal. My client never owned the picture and her fee was wholly for work carried out in...

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