Classification of Publications for VAT Purposes: Case Study on Newspapers and Niche Media

• Skatterådet confirmed that publication X was a “newspaper” for VAT purposes
• The seller could therefore sell the newspaper with a 0% VAT rate
• Skatterådet could not confirm that niche media Y and Z were “newspapers” for VAT purposes
• The niche media did not meet the criteria of covering a broad subject area or appealing to a wider audience
• Skatterådet believed that the niche media had too narrow of a subject area to be considered as appealing to a wider general audience
• The principle of equality could not lead to a different result when the criteria for being classified as a newspaper were not met by the law.

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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