Works of art include the following items:

- paintings, collages, decorative plates, drawing and pastels, made entirely by the artists, excludings plans and drwings for architectural, egineering, industrial and commercial, topographical or similar purposes, hand-decorated artistic craft products, textiles painted for theatrical scenography,

- original engravings prints and litographs, drawn up in a limited number of copies, black and white or colored, made up of one or several sheets, entirely made by the artists, regardless of used process or materials, excluding any mechanicial or photomechanical processes,

- original sculptures or statues of any material, if they were made entirely by the artist; sculpture casts, if their number is limited to 8 copies and the performance was supervised by the artists or their heirs,

- tapestries and wall fabrics made by hand on the basis of original designs provided by the artist, if their number is limited to 8 copies,

- photographs made and published by the artist or under his supervision, signed and numbered limited to 30 copies in all sizes and frames.

With the exceptions described in the Act on tax on goods and services.