Artists hardly every feel like business persons and frequently they even actively dislike this aspect of their life. But since they are still liable for their VAT, this may become quite an expensive mistake. A person that regularly acts in the capacity of a seller (even of his or her own art), or that participates in business dealings that involve the provision of services, or tries to sell services, is, for all intents and purposes, treated as any other sole business owner.
All business owners, artists including, are responsible for the collection of VAT. They must monitor closely when and at what amount the VAT needs to be calculated and paid.