The owner of “Studio Fotografico Alfa” argues that it carries out photographic services for events such as christenings, confirmations, weddings and various anniversaries. Up to now, it has always applied the ordinary VAT rate of 22% on such services. However, that according to the European Court of Justice (judgment 5
September 2019, Case C-145/18), portraits and photographs taken for such events by by a professional photographer are objects of art (Directive 2006/112/EC) and
must therefore enjoy a reduced VAT rate. This judgment has not been implemented in any way by the tax authorities.
The taxpayer believes that the preferential VAT rate of 10% should be applied, as every photograph taken by a professional photographer should be considered as an “artistic expression”.
The 10% VAT rate is applied to the transfer of photographs only if and to the extent that they are photographs taken by the artist, taken by himself or under his control, signed and numbered within the limits of thirty copies, of any format and support. This was clarified by the Inland Revenue with the response to ruling no. 188 of 12 April 2022 with which he specified that if the Taxpayer provides an all-inclusive service, for example, of photos, videos and also of the possible presence of additional operators, this service will be subject to the ordinary VAT rate.
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