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Photography and VAT
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This may be of interest to some… quite complicated VAT rates on photography items and services but I can sort of understand it….
http://www.revenue.ie/en/tax/vat/leaflets/photography.html
Richie
Good information.
I wonder where does the “supply of a photographic studio” stands. Would that be taxed at 13.5% or 21.5% ??That makes it clearer, but still not 100%. I presume selling a wedding package (with album/cd etc) constitutes 13.5% as it always has? Any sales afterwards should be 21.5%.
markcapilitan wrote:
That makes it clearer, but still not 100%. I presume selling a wedding package (with album/cd etc) constitutes 13.5% as it always has? Any sales afterwards should be 21.5%.
Depending on the process used to manufacture the finished album can rate it at either 13.5% or 21.5%. Anything on disk, CD or DVD, download or email or electronic transfer is 21.5% and again depending on the photographic printing process used to manufacture prints will determine whither its 21.5% or 13.5%.
8. Wedding and Portrait photography
8.1 A wedding album is not considered to be a book for VAT purposes. On a concessionary basis Revenue accepts that the supply of commissioned wedding or portrait photographs in frames or in albums qualifies for the reduced 13.5% rate, subject to the cost of the skeleton album or frame, excluding VAT, not exceeding two-thirds of the total charge of the completed product, excluding VAT. This concession extends to standard albums where the exposed photographs are inserted into the album manually and to ‘contemporary’ albums where the photographic prints are bonded into the pages of the album by another process.So does this mean that my wedding album which I got from my photographer should have been priced with a vat of 13.5%, what about the cost of his services?? Would he have charged 21.5% for them??
Fi
fionawysecrilly wrote:
8. Wedding and Portrait photography
8.1 A wedding album is not considered to be a book for VAT purposes. On a concessionary basis Revenue accepts that the supply of commissioned wedding or portrait photographs in frames or in albums qualifies for the reduced 13.5% rate, subject to the cost of the skeleton album or frame, excluding VAT, not exceeding two-thirds of the total charge of the completed product, excluding VAT. This concession extends to standard albums where the exposed photographs are inserted into the album manually and to ‘contemporary’ albums where the photographic prints are bonded into the pages of the album by another process.So does this mean that my wedding album which I got from my photographer should have been priced with a vat of 13.5%, what about the cost of his services?? Would he have charged 21.5% for them??
Fi
It depends on the type of album you got and the process used to print and put it together.
photOvidiu wrote:
Good information.
I wonder where does the “supply of a photographic studio” stands. Would that be taxed at 13.5% or 21.5% ??I think this would be 21.5% as it is not a service – In my opinion!
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