Practical

Buying art in Prague as a foreigner

For a work by a living artist, taking art home from Prague is simple: keep the invoice, and if you live outside the EU, claim the VAT back. Permits only come into it for older, valuable works.

A summary of the rules as published in Czech law, EU law and the US and UK customs tariffs on 30 October 2026. It is not legal or tax advice; for an expensive purchase, ask the gallery or a customs broker.

The invoice

Ask for an invoice that names the artist, the title, the technique, the size, the year and the price. It is the document customs will ask for, it proves the work is by a living artist if that matters, and it is your record of authenticity later. Czech galleries charge VAT at 21%; some sell under the margin scheme, where VAT is charged only on the dealer's margin and is not shown separately.

VAT refund for non-EU visitors

If you live outside the European Union, you can claim back the Czech VAT on goods you take home. The rules, from the Czech VAT Act:

• The minimum is more than 2,000 CZK including VAT on one receipt.
• Ask the gallery for a tax-free document with your name and passport number. The seller reports it electronically to Czech customs.
• The goods must leave the EU by the end of the third month after the month you bought them.
• Customs at your last EU exit point confirms the export. Keep the work in your hand luggage, or show it before you check it in.
• Claim the refund from the seller, or the refund company they use, by the end of the sixth month after the purchase. Refund companies take a fee.

Not every gallery offers tax-free paperwork, and galleries selling under the margin scheme show no VAT on the invoice. Ask before you pay if the refund matters to you.

Export certificates: when you need one

Works by living artists never need one. Czech Act 71/1994 on the sale and export of items of cultural value excludes "original works of art by living authors". That covers almost everything sold in Prague's contemporary galleries.

For older work, a Czech export certificate (osvědčení) is needed when the work is more than 50 years old and worth more than:

Religious art and non-European art need one from 70 years old, whatever the value. In Prague the certificate is issued by the National Gallery; the fee is 500 CZK and the legal deadline is 30 days, so arrange it with the dealer well before you travel. Exporting without one carries heavy fines.

Leaving the EU with a valuable older work also needs an EU export licence under Regulation 116/2009 (for example, paintings over 50 years old worth more than €150,000), issued by the Czech Ministry of Culture together with the national certificate. Ask the dealer or auction house to start the paperwork when you buy.

Duty and VAT at home

United States

Original paintings, drawings and pastels (tariff heading 9701), original prints (9702) and original sculpture (9703) are duty-free. A customs processing fee applies to formal entries: 0.3464% of the value, with a minimum of about $35. Shipments under the formal-entry threshold pay a small flat fee. Keep the invoice with the work.

United Kingdom

Works of art have 0% import duty. Import VAT is charged at a reduced rate of 5% of the value when the work enters Great Britain.

Switzerland and elsewhere

Swiss customs publishes special rules only for artists' own works and for exhibitions; a private buyer should expect Swiss import VAT on the value. For other countries, look up tariff heading 9701 in your national customs tariff.

Short answers

Do I need an export permit to take a painting out of the Czech Republic?

Not for a work by a living artist: Czech law excludes original works of living artists from its export rules. A certificate is needed only for works older than 50 years above set values, for example a painting worth more than 150,000 CZK or a drawing worth more than 30,000 CZK.

Can I get the VAT back on art bought in Prague?

Yes, if you live outside the EU, the purchase on one receipt is over 2,000 CZK including VAT, and you take the goods out of the EU by the end of the third month after the month of purchase. Ask the gallery for a tax-free document with your passport details, and have it confirmed by customs when you leave the EU.

Is there import duty on original art in the US?

No. Original paintings, drawings, original prints and original sculpture enter the US duty-free under tariff headings 9701, 9702 and 9703. A small customs processing fee may apply to formal entries.

What do I pay when bringing art into the UK?

Original works of art have 0% import duty and a reduced import VAT rate of 5% in Great Britain.

Packing and carrying art on a plane is covered in the souvenir guide.