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VAT exemption for entrance fees for cultural activities: SKM2024.18.SR

  • Skatterådet confirms that the entrance income of the company is exempt from VAT according to the VAT Act.
  • The company operates a visitor center where visitors have access to the facility and four animal exhibitions.
  • The activity is considered to be within the scope of the VAT exemption for cultural activities.
  • The company provides knowledge about nature and history of animals, as well as entertainment and recreation, similar to zoos.
  • The company has the necessary permits for keeping wild animals and is approved as a training facility for apprentices in the animal keeper education.
  • The entrance income of the company is therefore exempt from VAT according to the VAT Act.

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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