Reduced VAT rates for imported works of art and antiques in the EU-27 and UK 2024

Several European countries apply reduced VAT rates for imported works of art, collector's items, and antiques. As of January 1, 2024, the United Kingdom, Malta, and Cyprus applied the lowest reduced VAT rate in Europe, taxing such imported goods at five percent. Meanwhile, France also reported one of the lowest reduced VAT rates for imported art and antiques, taxing these goods at 5.5 percent.

数个欧洲国家对于进口的艺术作品、收藏品及古董实施降低的增值税率。自2024年1月1日起，英国、马耳他和塞浦路斯实施了欧洲最低的降低增值税率，对上述进口商品征收5%的税。与此同时，法国也报告称对进口艺术和古董实施了欧洲较低之一的降低增值税率，对这类商品征收5.5%的税。