Denmark Clarifies VAT Exemption for Authors and Artists Effective 2025
Denmark clarifies VAT exemption for authors and artists and amends the VAT Law including certain limitations, effective January 2025.
Denmark has clarified the VAT exemption for services provided by authors and artists, including performing artists, in connection with their creative work, adding some limits to it.
According to the Danish VAT law, services directly linked to the authorship and artistic activities of authors and artists are exempt from VAT. This includes performances, creative outputs, speaker activities, certain journalistic activities, and other activities inherent to their artistic work.
However, under the revised law, it is clarified that the VAT exemption does not cover:
- The transfer of copyrights, patents, trademarks, and similar intellectual property rights, and granting licenses related to patents, trademarks, and other similar rights.
- The supply by someone other than the author or artist of licenses for copyrighted works of authors and artists for consideration.
For further details, refer to the official legislative document available here.
Take a look at our VAT rate's overview in Denmark.
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