The VAT on the import of works of art, antiques and collector’s items (as defined in Schedule 4 of the VAT Act) in the Czech Republic is charged at the first reduced rate. (Special rules apply to dealers with second hand goods, works of art, antiques and collector’s items under section 91 of the VAT Act)
If the artist is a VAT payer selling his or her work of art, the VAT is charged at the standard 21% rate
For the sake of completeness, the law exempts from VAT the import of collector’s items and artwork of educational, scientific or cultural value that are not intended for sale and are imported by museums and galleries, insofar as they are imported free of charge or if they are imported in exchange for consideration and supplied by a non-taxable person.
As for the sale of works of art abroad, it is important to find out in advance the statutory rules applicable in the target country.
For copyright and royalties, please refer here.