- The Danish Tax Council ruled that Christmas calendars combining discounts and prize draws are treated as a single, composite service.
- Such calendars are considered lotteries and are exempt from VAT under Danish law.
- Buyers cannot separate the discounts from the prize draws; the product is sold as one unit.
- VAT exemption means the association cannot deduct input VAT on related costs.
- Lottery tax may still apply, pending a separate decision by the Gambling Authority.
Source: fiscal-requirements.com
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.
Latest Posts in "Denmark"
- Denmark Clarifies VAT on Apartment and Parking Space Sales by Real Estate Companies
- Denmark Clarifies VAT on Cross-Border Aircraft Part Repairs and Subsequent EU Shipments
- Denmark Proposes Bill to Amend VAT
- Danish Tribunal: VAT on Aircraft Parts Sent Abroad for Repair—Taxable Only if Not Returned to Denmark
- Danish Court: VAT Liability on Group Advance Invoices Arises Only Upon Service Performance
