VAT Exemption for Ferry Passenger Transport Including Cars

• A ferry company sells combined tickets that include both passenger transport and transport of a car for one single price, with no separate pricing for the car and passengers.
• The company argues that passenger transport is the main supply and decisive for its operations, staffing, seasonal capacity, and costs; car transport is merely ancillary to that main passenger service.
• It systematically records the actual number of passengers per vehicle, confirming that the service is fundamentally passenger-based even when a car is included.
• The cited VAT rules exempt passenger transport, and for transport to or from abroad the exemption also covers passengers’ accompanying luggage and means of transport.
• On that basis, the company’s position is that the combined ferry ticket should be treated as exempt passenger transport for VAT 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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