Original figurative sculptures realized with three-dimensional FDM printers (fused deposition modeling), are not considered “artworks” and therefore the italian 22% VAT rate (instead of 10%) should be applied. This was established by Agenzia delle Entrate in the official answer n. 303 to an artist who, as a sculptor, created objects that he considered works of art; the three-dimensional realization means that the object obtained, with plastic material, has a real shape and can be seen from all sides. Subsequently, the artist painted the work obtained by the printer (some examples can be admired in the science museum of Trento).
The taxpayer requested the application of 10% VAT based on item 127 septiesdecies of table A, part three “art objects sold by the authors and their heirs”.
Agenzia delle Entrate responds negatively, stating that the sale of the goods is subjected to the 22% VAT rate as the reduced rate is applicable for the original works of statutory art or sculptural art, of any material as long as they are carried out entirely by the artist; if they are reproduced, it must be a limited edition of eight copies, controlled by the artist.
So, according to the Agency, the procedure adopted does not correspond to the legislative provisions, taking into account the quantity of objects produced. Furthermore, in this case the works are not made entirely by the artist himself, but are made in whole or in part through the use of mechanical procedures such as the 3D printer – FDM, modeling software, while the artist’s manual intervention is marginal; lacking this contribution, the good obtained is not an “artwork”.