Danish Tax Council Rules Christmas Calendar Lottery Is VAT-Exempt Composite Supply, Not Subject to VAT

• The Danish Tax Council ruled that the Christmas calendar, combining discount vouchers and lottery tickets, is VAT-exempt.
• The calendar is considered a single, indivisible supply, with the lottery element being the dominant characteristic from the consumer’s perspective.
• The VAT exemption applies because the product qualifies as a lottery under Danish and EU law, and is organized as a one-off event by an association, not as a commercial ongoing lottery.
• Whether the Gaming Authority grants permission is irrelevant for VAT exemption purposes.

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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