Horse-drawn carriage rides: VAT-exempt cultural activity within museum grounds.

• Skatterådet confirmed that horse-drawn carriage rides at a museum are a cultural activity
• The activity is exempt from VAT according to section 13, paragraph 1, number 6 of the VAT Act
• The horse-drawn carriage rides are done with traditional horse-drawn carriages and dressed coachmen
• The purpose is to educate about the life of a coachman, not to transport visitors
• Evaluation of exemption for passenger transport was not relevant.

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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