VAT depends on the type of service (e.g. physical training, education, B2B training, digital/live services) as well as the customer's status (B2C/B2B) and country. We display VAT treatment at checkout, on invoices, or in written agreements.

Denmark (DK)

Physical training (e.g. yoga): From January 1, 2026, VAT must be charged on physical training instruction, including at yoga studios operating commercially. We therefore charge 25% VAT on classes, private training, workshops, etc., where VAT applies.

Read more at the Danish Tax Agency: skat.dk — VAT on fitness and music instruction (from January 1, 2026)

Education and course activities

Certain educational services may be VAT-exempt under Section 13(1)(3) of the Danish VAT Act, but the assessment depends on the nature of the service and the specific structure. The Tax Agency's guidelines also include exceptions, such as certain courses that may be subject to VAT (e.g. if they are primarily aimed at businesses and operated for profit). We therefore always indicate the VAT status for the specific program at purchase/invoice.

Read more (Danish Legal Guide): info.skat.dk — Education and course activities (VAT Act Section 13(1)(3))

EU / international (especially digital and live services)

For certain B2C virtual/live-streamed services, VAT may need to be settled in the customer's country (this applies to certain virtual events and live elements in distance learning). For B2B, reverse charge may be relevant, depending on the service and the customer's VAT registration.

Read more about EU rules (virtual/live access from January 1, 2025): EUR-Lex — Directive (EU) 2022/542 • Practical overview (Deloitte)

Practical tip: If you are unsure about VAT on a specific purchase (e.g. YTT vs. course), please write before purchasing: info@hotyogacph.dk. We can also invoice B2B by arrangement.