Artfolio for galleries in the UK

Invoices in pounds with your VAT number, buyer records for HMRC's art market rules, and artists marked for the Artist's Resale Right. Here is what UK law asks of a gallery, and how Artfolio helps.

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From £49 a month

Billed in British pounds. Our invoices come from Manual 2 AI in India with no local tax added; ask your accountant how your country taxes software bought from abroad.

Your tax number

VAT Reg. No.

Printed on your invoices, offers and proformas, with your buyer's.

Your data

Hosted in Mumbai, India

Database, sign-in, files and daily backups.

The rules

What the law asks of a gallery in the UK

Tax

VAT

The standard rate of VAT is 20%.
You must register for VAT once your VAT-taxable turnover passes £90,000 in a rolling 12 months.
Dealers in works of art can use a margin scheme and pay VAT on their margin rather than on the full selling price.
Works of art imported into Great Britain pay import VAT at an effective rate of 5%.

Sources: GOV.UK: VAT rates · GOV.UK: register for VAT · GOV.UK: VAT margin schemes · GOV.UK: how to value goods for import VAT

Privacy

UK GDPR

The UK GDPR and the Data Protection Act 2018 apply to your collector data.
Most businesses that process personal data pay a data protection fee to the Information Commissioner's Office.

Sources: ICO: UK GDPR guidance · ICO: data protection fee

Anti-money-laundering

HMRC's art market rules

If you trade in works of art, or act as an intermediary, where a sale (or a series of linked sales) is worth 10,000 euros or more, you are an art market participant under the money laundering regulations.
Art market participants register with HMRC, check their customers' identity and keep records.

Source: GOV.UK: supervision for art market participants

Artist resale right

Artist's Resale Right

When an art market professional is involved in a resale of £1,000 or more, the artist or their estate is due a royalty: 4% of the first £50,000, then sliding down to 0.25%, capped at £12,500 a sale.
Royalties are paid through the collecting societies DACS and ACS.

Source: GOV.UK: Artist's Resale Right

How Artfolio helps

Built in, on every plan

Invoices in British pounds

Invoices, proformas and offers in British pounds or any of more than 160 currencies, each document keeping its own.

Your VAT Reg. No. on every document

Add your VAT Reg. No. in Settings, and your buyers' on their contacts. Artfolio checks the format and prints each under the name its country uses: ABN, VAT number, GST/HST number, TRN or Tax ID.

VAT at the rate you set

Set your VAT rates on your letterhead, and choose tax-inclusive or tax-exclusive prices line by line.

Artists marked for resale royalties

Mark which artists have resale rights. Every sale keeps the artist, price, date and buyer that a royalty report needs.

Buyer identity on file

Keep copies of a buyer's identity documents on their contact, next to everything they've bought.

Consent and data requests

Record who agreed to marketing, how and with what wording. Export or erase one person's data, and track requests to see, correct or delete data with a due date.

Access for the right people

Roles and permission templates decide who sees collector details and prices, and your team can be required to use two-factor sign-in.

Where your data lives

Your database, sign-in, uploaded files and backups are hosted in Mumbai, India (AWS ap-south-1), and the Artfolio app runs on servers in Mumbai. The database is backed up automatically every day, and the last seven days of backups are kept, also in Mumbai.

Still yours to do

What stays with your gallery

File your VAT returns. If you sell under the margin scheme, keep the scheme's stock records and invoice wording: Artfolio doesn't calculate VAT on the margin.
Register with HMRC as an art market participant if you sell works for 10,000 euros or more.
Report resales to DACS or ACS and pay the royalties due.
Pay the ICO data protection fee if it applies to you, and take advice for your gallery's situation.

Other countries

Artfolio elsewhere

Last reviewed 13 October 2026, against the official sources linked above. This page is general information about the rules that commonly apply to galleries. It is not legal or tax advice, and rules change: take advice for your gallery's situation. Questions about how Artfolio handles data: privacy@artfolio.ai. See also our privacy policy, data processing addendum and sub-processors.