Influencer’s Instagram Ads Not VAT-Exempt: Classified as Commercial Advertising, Not Artistic Activity

• The company provided advertising services on Instagram for partners in exchange for money, products, or both.
• These services were not considered “author, composer, or other artistic activities.”
• Contracts specified detailed requirements for posts, including content, timing, and partner approval.
• The services were classified as commercial advertising, not VAT-exempt under Danish VAT law § 13, stk. 1, nr. 7.
• The tax authority’s assessment to increase the company’s VAT liability was upheld.

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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