- The Danish Tax Agency has revised the practice for allocating a total fee between VAT-liable and VAT-exempt goods and services. The new practice allows sellers to use the market price method for services sold separately and the cost-based method for services not sold separately. For combination tickets for ferry crossings, both methods can be combined. If the ticket covers vehicle transport including the driver, VAT is 20% of the ticket price minus the representative market price for a passenger ticket. If the ticket covers vehicle transport with up to 5 people, VAT is also 20% of the ticket price minus the representative market price for a passenger ticket.
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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