Reporting obligations

Sales made by an operator above the threshold for its category are to be declared: €1,000 for online sales, €5,000 for gallery sales and €2,000 for auction sales. Sales below these thresholds are counted together.

The declaration includes: the operator's identifier, the date, the description of the work (with its OIMAP number if registered), the price excluding fees, the fees, the currency, and the buyer's and seller's countries. The identity of the parties is kept in the register but not transmitted.

The main route is the Desk portal, which offers a simple form, data import from a spreadsheet and an automated interface for the most active operators. A paper declaration remains possible in States whose administration is not yet connected.

A receipt is issued for each declaration. It is proof that the obligation has been met and must be kept with the sale file.

Declarations are the basis of the Observatory's statistics. Without them, neither the world index, nor the top 10, nor the reports on regions and segments could be produced. Each operator thus contributes, by an administrative act, to a common information asset.

The Observatory sends operators a personalised dashboard that compares their sales with those of their segment. This appreciated return encourages punctual declarations.