Tax thresholds to know
This article gathers the thresholds that the French tax authority uses to classify certain works as artworks for tax purposes. It's a quick reference: keep it handy when configuring the VAT class of a listing.
The general context: in France, original artworks generally qualify for a reduced VAT rate (5.5%) on import and on sales by the artist or their rightful heir. Mechanical reproductions fall under the standard rate (20%). The boundary between the two is drawn through numerical thresholds and conditions of production.
Khroma does not automatically apply these rules. You configure your VAT classes freely in Dashboard → Shop → Tax, and you assign the class of your choice to each listing. This article helps you make informed choices; it does not replace professional tax advice.
How it works on Khroma
Khroma lets you create your VAT classes freely, modify the rates, and link a class to each listing. The platform may display inline indications when a combination looks unusual (a photographic print over 30 copies paired with a reduced rate, for example), but those alerts do not block anything.
It is up to you to make sure the rates applied match your situation. When in doubt, consult your accountant or the relevant tax authority.
Thresholds by medium in France
Paintings, drawings, collages, gouaches, watercolours
The work must be made entirely by hand. A printed reproduction of a painting never qualifies for the reduced rate, regardless of the number of copies.
Photographs
Maximum 30 copies, all formats and supports combined. The photograph must be:
- taken by the artist,
- printed by them or under their control,
- signed,
- numbered.
Beyond 30 copies, the reduced rate no longer applies, even if the other conditions are met. The total counts across all formats: if you offer the same image in 30 × 40 cm, 50 × 70 cm, and 80 × 120 cm, sum the copies of each format.
Sculptures and casts (bronzes)
Maximum 8 numbered copies. French tax doctrine additionally allows 4 artist proofs (AP), totalling 12 copies.
Beyond 8 numbered copies, the bronze moves to the standard VAT rate. APs are allowed in addition.
Engravings, prints, lithographs
The matrix (plate, lithographic stone, woodblock, silk, screen) must be made by hand, without any mechanical or photomechanical process.
There is no fixed numerical limit for original prints — they are qualified by their mode of production, not by quantity. That said, an excessively large print run may lead the administration to reclassify the series as a plain reproduction. The artist's signature and numbering remain essential.
Hand-made tapestries and wall textiles
Maximum 8 copies from original cartoons supplied by the artist.
Enamels on copper
Maximum 8 copies numbered and signed, excluding articles of jewellery and goldsmithery.
Ceramics
Unique copy signed. Mass-reproducible ceramics do not qualify for the reduced rate.
Art prints (prints of a painting, drawing)
Mechanical prints of an existing work (giclée, inkjet, offset, commercial silkscreen, offset lithography) do not qualify for the reduced rate, regardless of the number of copies. This is the heart of the original/reproduction distinction.
The specific case of photography
Photography has a special status because the printing technique — including inkjet or giclée — does not automatically change the nature of the object. Under the conditions listed above (taken + printed by the artist, signed, numbered, ≤ 30 copies), a photographic print remains the materialisation of the photographic work itself, and qualifies for the reduced rate.
This is an important difference from painting: a giclée print of a painting is always a reproduction of a separate original. A giclée print of a photograph that meets the conditions, however, is the work itself. See Works and editions: how Khroma draws the line.
Quick summary
| Medium | Main conditions | Reduced rate possible? | | --- | --- | --- | | Painting, drawing, collage, gouache, watercolour | Made entirely by hand | Yes | | Photograph | Taken and printed by the artist, signed, numbered, ≤ 30 copies all formats | Yes up to 30 copies | | Sculpture, bronze | ≤ 8 numbered copies (+ 4 APs allowed) | Yes up to 8 copies | | Engraving, print, lithograph | Manual matrix, signed and numbered | Yes | | Tapestry, wall textile | ≤ 8 copies, original cartoon by the artist | Yes up to 8 copies | | Enamel on copper | ≤ 8 numbered and signed copies | Yes up to 8 copies | | Ceramic | Unique signed copy | Yes (unique only) | | Art print / reproduction of a painting | Mechanical reproduction | No |
These thresholds come from the tax definition of original artworks (article 98 A, annex III, of the French CGI). They may change; check the current version if you handle a borderline case.
In other countries
These thresholds are specific to France. Definitions and rates vary by country, and the qualifying conditions are not always aligned. If you sell internationally:
- The applicable rate may be that of the buyer's country (B2C distance sales in the EU), the country of sale, or your home country, depending on transaction type and your status.
- Khroma lets you configure per-country rates within a single VAT class. See Configure your VAT classes.
- For non-EU sales, customs duties may apply on import, payable by the buyer.
Look up the rules applicable in countries where you sell regularly.
This document does not constitute tax advice. If you have any doubt about the tax status of a work, consult your accountant or the relevant tax authority.
Frequently asked questions
How do I count copies of a photograph offered in several formats?
All formats combined. If you offer the same image in 30 × 40 cm, 50 × 70 cm, and 80 × 120 cm, the total is the sum of the three. On Khroma, the Global edition (all sizes combined) mode applies this logic automatically.
Do artist proofs (APs) count toward the 8 copies of a bronze?
No. French tax doctrine allows up to 4 APs in addition to the 8 numbered copies, totalling 12. On Khroma you enter APs separately from the main copy count.
If I exceed a threshold by accident, does Khroma block me?
No. Khroma displays an inline warning ("Beyond 30 copies, a photographic print no longer qualifies for the reduced VAT rate"), but publication is allowed. The choice of VAT class is yours.
My printer signs the photograph for me — is that valid?
The administration requires that the print be made by the artist or under their control, and signed. A third-party printer may handle the technical printing, but the signature remains a personal act of the artist. Check with your accountant if your case is borderline.
I'm selling to a buyer in Germany, which rate do I apply?
It depends on your VAT status, the EU OSS (One Stop Shop) threshold, and the transaction type. If you're VAT-registered and your EU turnover exceeds €10,000, you apply the buyer's country rate. On Khroma, configure per-country rates within the relevant VAT class. See Configure your VAT classes.