Clarification on Inclusion of Production Fees in VAT Base – Tax Authority’s Directive

• The Skattestyrelsen has issued a styresignal regarding the inclusion of production fees in the VAT base.
• The styresignal clarifies that production fees collected by producers such as dairies and slaughterhouses should be included in the VAT base.
• The change in practice is based on the Momssystemdirektivets article 73 and the Momslovens § 27, stk. 1 and 2, litra a.
• The clarification is in response to concerns raised by industry organizations about the VAT treatment of production fees.
• The styresignal provides guidance on how dairies, slaughterhouses, etc. should handle VAT on production fees.

Source: info.skat.dk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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