Denmark Tax Agency Clarifies VAT Treatment of Works of Art

The Danish Customs and Tax Administration April 24 posted online National Tax Court Decision No. SKM2026.203.LSR, clarifying the VAT treatment of works of art. The taxpayer, a sole proprietorship engaged in photography, sought a VAT refund on sales of its photography, arguing that the VAT rate for works of art applied under the VAT Act. The Tax Agency rejected the request for lack of documentation. On appeal, the National Tax Court found that: 1) under the Act’s works of art requirement, a photograph must be signed by an artist or otherwise confirmed by them, and must be numbered in a ...