Question 6919 — value added tax

Summary

Ms. Soumya Bourouaha draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Industrial and Digital Sovereignty, responsible for commerce, crafts, small and medium-sized businesses and the social and solidarity economy, to the lowering of the specific VAT threshold for individual artistic creation businesses. There is great concern in the cultural community since the establishment of a threshold single VAT rate lowered to 25,000 euros of turnover for companies, including self-employed artists. This threshold was until now set at 47,000 euros for artists because they benefited from a specific threshold adapted to the particularity of their work. Indeed, artistic creation is generally dissociated from immediate income and proportional to the working time devoted, which implies an irregularity of income. Furthermore, artist-authors are the only self-employed workers on whom a VAT withholding tax is imposed from the first euro on their copyright royalties paid by publishers, producers and collective management organizations, with a flat-rate reduction for professional expenses of only 0.8%. Concretely, this measure has a very damaging impact on their remuneration while they are already part of the most precarious workers. Also, it alerts him to the consequences of this measure and asks him to reconsider the lowering of the specific VAT thresholds for individual artistic creation companies.

Machine translation from French. The official text remains authoritative.

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