According to article 98/2 of the VAT commentary on artists, sculptors, engravers and ceramists.
Painters, sculptors, engravers and ceramists, whether professionals or amateurs, are taxable persons for VAT purposes, as soon as they usually sell works they have created, even if these sales take place at irregular intervals. The particular regime provided for by circular n° 7/1974 of 12.06.1974 was abrogated on 01.01.1993.
This is the application of the criteria for VAT liability.
A company established in Belgium must register for VAT purposes if it is subject to VAT.
A Belgian (or foreign) company is subject to VAT if it supplies goods or services described in the VAT Code. It must do so:
- on a regular basis
- on an independent basis
- with or without a profit motive
- on a primary or secondary basis
- regardless of where the economic activity is carried out.
The place where the economic activity is carried out, the purpose of the activity (with or without profit motive) and whether it is carried out as a main or secondary activity are irrelevant.
Thus, all supplies of services and goods made in Belgium by a taxable person in the course of his economic activity are in principle subject to VAT.
If the company carries out only VAT-exempt activities (e.g. certain socio-cultural activities, financial transactions, medical activities), and therefore has no right to deduct, it does not have to register.
It does not have to charge VAT to its customers (art. 44 CTVA).
However, when such a company has to pay Belgian VAT because of intra-Community acquisitions of goods or because of intra-Community services from which it has benefited or when it provides intra-Community services, it must still register.
Foreign companies (i.e. companies whose domicile or registered office is abroad and which do not have a permanent establishment in Belgium) must also register for VAT purposes if they carry out transactions for which they themselves must pay VAT in Belgium or for which they are therefore entitled to deduct VAT.
Read: Does my company have to register for VAT?
Note that the tax-free regime concerns small businesses with an annual turnover not exceeding 15,000 euros (25,000 euros as of January 1, 2016) (excluding VAT). These companies are exempt from most of the tax obligations related to VAT.
