Q: What information is required by ACS about my sales and why?
ACS requires the following information to identify the artist, their eligibility for ARR, to identify their work, and to calculate the amount of ARR due to the artist:
- artist’s name
- artist’s nationality
- title of work
- date of work
- medium of work if known
- date of sale and sale price
Q: How can I minimise the work involved in reporting resales?
Information about which artists are represented by ACS is available on our website and a complete list is posted to dealers and salerooms each quarter. You can use our online reporting facility to complete a form which provides us with the necessary sales information. You can also send us an email or post us a sales catalogue which we will search oursleves.
Q: How often will ACS request sales information from me?
ACS will request sales information from you on a quarterly basis.
Q: When do I have to pay the Artist’s Resale Right?
ACS will invoice you for Artist’s Resale Right due on any eligible sales you have made and payment is due within thirty days of the date of the invoice.
Q: What do I have to do?
The UK Regulations declare that professional art traders must provide information regarding the sale of art works to aid us in calculating the amount of Artist’s Resale Right royalty due and in distributing the royalty to artists. This information should be returned to us no later than thirty days from the date of request.
Q: What happens if I resell a work of art abroad?
If the work of art is sold in a territory where Artists’s Resale Right is in force, the sale will still be subject to ARR. If you are in any doubt, please check with us first.
Q: What happens if a work of art is sold privately?
Works of art which are sold by a private individual to a private individual are exempt from Artist’s Resale Right.
Q: What information about my sales is passed on to artists?
Artists receive a statement with their royalty payment. This includes the date of sale, the seller, the sale price and the net royalty due to the artist.
Q: Do I have to report sales to both ACS and DACS?
If some of the works you have resold are by artists known to be represented by DACS and others by ACS then you will need to report sales to the relevant collecting society. If you are unsure please check with us. ACS will be able to inform you which artists we represent since our membership list is finite. You will be able to see from our website which artists are members of ACS and report the sale information thereafter. If, however, any sales of known DACS members are reported to us in error, we will relay the information on your behalf.
