The Danish Tax Council recently ruled on whether podcast-related services qualify for the VAT exemption for artistic services. Specifically, the council addressed whether hosting a podcast, conducting research, preparing questions, and managing discussions meet the criteria for the Danish VAT exemption for artistic performances.

Details of the Case

The case involves a podcast host who provides services to G1 on an invoiced basis and expects to exceed the DKK 50,000 VAT registration threshold during the year. The host maintains editorial responsibility for a weekly podcast and is responsible for organizing and conducting the program. Conversely, G1 handles technical production, including audio and video editing, and provides all necessary equipment.

The podcast focuses on a specific topic, providing both a general overview and deep insights into current developments. The host collaborates with a co-host who possesses specialist expertise in the subject matter. The host enjoys significant editorial freedom, working with the co-host to determine content, select guests, develop future topics, and decide the specific angle for individual episodes.

Consequently, the host holds primary responsibility for the program's content, structure, perspective, questioning framework, and overall flow. Despite these creative and editorial responsibilities, the central issue is whether the host's services constitute an artistic service eligible for exemption under the Danish VAT Act.

The Danish Tax Council determined that these activities did not demonstrate the level of individual, independent, and creative effort required for an artistic service. In particular, the host’s work was viewed as primarily journalistic and technical, rather than an original intellectual or artistic performance comparable to creative writing.

Conclusion

The key takeaway is that for a journalistic or media-related service to qualify as an artistic service, it must involve an individual, independent, and creative contribution characterized by originality and a high level of editorial freedom. Since the individual primarily performed the role of a podcast host without providing a genuinely creative artistic performance, those services remain subject to Danish VAT.