Ruling: VAT deduction for costs for exhibition in museum

The Tax Council cannot confirm that the requester has the right to partial VAT deduction of the costs, as these are directly and immediately related to the VAT-exempt entrance fees. However, the Tax Council can confirm that the requester has the right to partial VAT deduction of the costs if the requester provides advertising services to an external party. It is not sufficient to provide services to a group company that is part of the same joint registration.

Source: info.skat.dk

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