Applicable taxes

Tax Responsibilities: When selling artworks internationally, it is essential to understand in which cases and how Suarte addresses VAT obligations. 

  • Sales within the EU:
  • If a gallery in Europe sells an artwork to a collector within the EU, VAT is usually applied based on the VAT rate of the country where the buyer is located. 
  • Suarte, as the platform facilitating the sale, may be required to collect and remit the VAT on behalf of the gallery. This can be done through the One-Stop Shop (OSS) scheme, which simplifies VAT reporting for cross-border sales within the EU. If your gallery is registered for OSS, check the appropriate box on the bank account tab in your profile. This ensures a seamless process for VAT compliance. Learn more about One-Stop-Shop.
  • For these cases, after the 24h cancellation option has passed, Suarte will send the corresponding amount plus your gallery’s respective VAT.
  • Sales outside the EU:
  • When a gallery in Europe sells an artwork to a collector outside the EU, VAT is generally not applicable at the time of purchase.
  • The collector, acting as the importer of the artwork, may be subject to VAT, customs duties, and other taxes imposed by their country upon the importation of the artwork. The collector is responsible for paying these taxes.

Invoice: Don’t forget to include the invoice with the shipped artwork. Suarte provides customers with a receipt, but an invoice in your gallery’s name must be included separately.

If your gallery is located outside Europe, VAT is generally not applicable at the time of purchase. In these cases, the collector may be subject to VAT, customs duties, and other taxes upon importation of the artwork. The collector is responsible for fulfilling these obligations.

The buyer is responsible for these fees, and refusal to pay is not grounds for return under Suarte’s refund policy.

By following these guidelines in the specified order, galleries can optimize their shipping process, provide a positive experience for collectors, and maintain compliance with tax obligations. Should you have any further inquiries or require assistance, let us know at [email protected].