Clarification on VAT Exemption for Evening Schools, Day High Schools, and Folk Universities

• Skattestyrelsen clarifies the practice regarding VAT exemption for cultural activities.
• The change affects VAT exemption for single-subject teaching at evening schools, day high schools, and folk universities.
• Teaching services eligible for subsidies under the public enlightenment law can be VAT exempt.
• This applies when services are provided by evening schools, day high schools, and folk universities.
• The public enlightenment teaching is considered part of Danish culture due to its vision, history, and societal significance.

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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