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Feb 15, 2017
THE ULTIMATE COOKBOOK FOR CULTURAL MANAGERS - VAT FOR ARTISTS IN AN INTERNATIONAL CONTEXT
The Ultimate Cookbook for Cultural Managers - VAT for artists in an International Context is the third publication of the RISE project!
The European Festivals Association (EFA) and Pearle*-Live Performance Europe have teamed up to improve knowledge on legal and managerial aspects on cross-border cooperation within the EFA RISE project, funded by the Creative Europe Programme from the European Union from 2014 until 2017.
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 countr;, 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; the painter with an exhibition touring different countries, and many more.
All these situations show that this sector is vibrant and highly mobile and is not defined by borders. In all sucb 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.
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