What rate of VAT is applicable ?

The rate of VAT applicable to deliveries of goods (sales of original works of art) and assignments of rights is 10 % (c.f. Act n° 91-716 of 26 July 1991) except for architectural works where the rate is 20 %. 

N.B.: the rate of VAT is 20 % for sales of works other than original works of art.