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GALLERY COMMISSION - ART & ARTISTS

Rate

Standard rate

Remarks

Where a gallery acts as a fully disclosed agent then it is liable only on its commission at the Standard rate. For Margin/ Auction situation see Sections 87 and 89.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 46(1)(a)

Published: 03 August 2018 Print this page

 
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