Hi Guys looking for advice on VAT for art galleries. We have had conflicting advice from HMRC over the last few years and want to finally clarify a few pointers. Firstly we sell mainly online. Most of the products we sell we make ourselves and accept that pay VAT on the whole amount. Secondly and most importantly we do sell some other artists products. These artists are not VAT registered and we do not see the products. They are ordered from the artist and sent directly to the customer from the artist. The issue that we have is that we don't think we should be paying VAT on the entire sale. We feel that we should be only paying vat on our portion. My accountant tells me that because the artist is invoicing us for the full amount (their portion) that we have to pay VAT on the whole sale price as they are selling the goods to us, but i am not sure. Is it all down to how we are invoiced>? Example: Sale price of painting £200.00 Artists price of painting £100.00 Our commission £100.00 Currently paying 15% VAT on £200.00 Any help would be greatly appreciated.