VAT Liability of Short Professional Training Courses in Body Therapy – Not Exempt as Vocational Education

• The Danish Tax Council (Skatterådet) could not confirm that two specific continuing education courses in body therapy (9 and 12 days) were VAT-exempt as professional education.
• Both courses were considered to have a primarily professional purpose and targeted professionals with relevant experience, providing skills for professional use.
• The courses were classified as short-term, non-qualifying continuing education and thus considered as commercial course activities.
• Since the courses were run for profit and mainly aimed at businesses and institutions, they were subject to VAT despite falling under the general VAT exemption for professional education.

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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