The case was first reported by FX Mag. This is an individual interpretation no. 692993which was published in the EUREKA customs and tax information system on June 2. “Possibility of taxation at a rate of 5.5% of revenues from manufacturing activities involving digital artistic sculpting of 3D models” – reads the title of the interpretation.
In the letter, he noted that his tax rate should be 5.5 or 8.5 percent, not 12 percent. as in the case of IT services or 17% if his activity was classified as a freelance profession. The graphic designer argued that the graphics he created were art.
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As FX Mag writes, the graphic designer noticed that his work required the ability to interpret, because the models were created only based on sketches and descriptions from clients. His work involves not only printing a digital 3D sculpture, but also providing STL files with copyrights.
The graphic designer received a response from the tax office regarding taxation
The Director of the National Tax Information (KIS) did not agree with the situation described in the letter by the graphic designer. He pointed out that the applicable regulations do not define the STL file itself as a new product. According to the tax office, his work cannot be considered artistic activity.
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In response, the KIS director indicated that the most appropriate tax rate for a graphic designer would be 14%.
