The activities of artists are very often not limited to their own country. Nowadays artists (and other cultural professionals) are highly mobile and readily accept a job offer or an activity abroad.
Let's think for example of: the dancer on tour with a group for several weeks in different countries; the actor engaged by a theatre company in one country and invited as a guest dramaturge in another country; the musician playing in several orchestras and music ensembles in different countries, while rehearsing in yet another country; a pop group creating its own music, releasing albums, downloads and streams, and performing in various countries; and many more.
All these situations show that this sector is vibrant and highly mobile and is not defined by borders. In all such situations it is possible that one will have to deal with the Value Added Tax, VAT, the tax that is added when goods or services are bought and sold. It follows that there will be some practical matters needing to be properly addressed.
In this booklet we will help you to understand the consequences of VAT in an international context and explain what you must do to comply with the European rules.
The Ultimate Cookbook for Cultural Managers - VAT in an international context Update 2021 is a new edition in the frame of the EFA RISE 2 project! It follows the successful synergy partnership between EFA and Pearle* - Live Performance Europe started in 2014, in the context of EFA RISE, to improve general knowledge of the legal and managerial aspects of cross-border cultural cooperation and counts with similar publications on Social Security, Artist Taxation, VAT, Copyright Clearing for Live Events and Visas for Third Country National Artists Travelling to the Schengen Area. In the frame of EFA RISE 2 updates were produced to account for the changes in legislation.