Correct Vat Rate for photography and videography

stedabee

Hi All, just to give you a run down I'm a videographer and photographer. A lot of the time i'm hired in to just film a subject which I then send the raw footage over to the production company, other times I look after all filming and post production. This also applies to photography, sometimes i just capture the images and send over the raw files or carry out the full works taking care of the editing too.

So recently i registered for Vat and have been charging 23% on all invoices. However a customer i've been dealing with over the past year said i should only charge 13.5% as it's a service. This got me worried and i checked with a friends dad who is a accountant and he said 23% on all sales. I then checked with my current accountant and he was unsure but finally came to the decision that I should be charging as follows.

Filming 13.5% - if raw footage is being sent to client ( so basically i was hired in just to capture the footage)

Filming and Post production 23% - If i'm filming and sending over a finish video

Photography - 13.5% - if raw digital images is being sent to client
Photography & Post Production - 23% - If a finish edit image is sent to a client

It seems like both accountants aren't very sure what I should be charging. What exactly is their definition of raw? To me its unedited files but the revenue might have a different view on it. The fact that i'm still sending over digital copies could mean that this is a product and in that case I should be charging 23%. If any of you could give me some advise i'd really appreciate it, thank you!

Lockedout2

Have a look at

.revenue.ie/en/tax/vat/leaflets/photography.html

stedabee

Lockedout2 wrote: »

Have a look at

.revenue.ie/en/tax/vat/leaflets/photography.html

I appreciate the link, however i have read through this and highlighted ever point in the videography & photography section to both accountants but i'm getting two different answers from the two of them.

I really don't understand what they mean by

"The supply of a wide range of photographic goods such as prints, negatives and exposed film is subject to VAT at the reduced rate."

"The supply of certain services such as the editing of film and microfilming is also subject to the reduced rate of VAT.Certain other supplies in the photographic sector are subject to the standard rate of VAT including the supply of digitized products on disc or downline by computer"

Punkyblip

http://www.revenue.ie/en/tax/vat/leaflets/photography-appendix1.pdf


Link is from Revenue, gives a listing of rates applicable to photography.

Hope that helps.

Punkyblip

And you can contact these guys for confirmation of anything.

VAT Interpretation

Dublin Castle, Dublin 2.

01 674 8858 or 01 679 5236

vatinfo@revenue.ie