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§ 17

Ticket revenue after VAT and ticket fees

How much do we actually get from ticket sales after VAT and fees?

Answer: The ticket price the customer pays is not what the organiser gets. VAT must be settled, and the ticket system takes a fee, typically a percentage of the ticket price plus a fixed amount per ticket, when the organiser pays it themselves. The calculator calculates two ticket types (e.g. early bird and standard) and shows the net revenue excl. VAT after fees. That is the number that should appear on the revenue side in the event budget. Admission to concerts, theatres and other performances is subject to 25% VAT, whereas e.g. museums and libraries are VAT-exempt.

Formula

Omsætning inkl. moms = antal type 1 × pris type 1 + antal type 2 × pris type 2

Omsætning ekskl. moms = omsætning inkl. moms ÷ 1,25 (ved 25 % moms)

Gebyrer = omsætning inkl. moms × gebyr-% + antal billetter × fast gebyr

Nettoindtægt = omsætning ekskl. moms − gebyrer

Symbols and units in the formula
SymbolMeaningUnit
antal_1Sold tickets, type 1 (e.g. early bird)stk
pris_1Price type 1 (incl. VAT)kr
antal_2Sold tickets, type 2 (e.g. standard)stk
pris_2Price type 2 (incl. VAT)kr
gebyr_pctTicket system's fee as % of ticket price%
gebyr_krTicket system's fixed fee per ticket (excl. VAT)kr
moms_pctVAT on entry%
=Net income excl. VAT after feeskr
=Ticket turnover incl. VATkr
=VAT to be settledkr
=Fees to ticket systemkr
=Net per sold ticket on averagekr

Validity and source

Source
VAT Act (concerts and performances are subject to VAT, cf. The Legal Guide D.A.5.6.2) · ticket system's price agreement

Does not apply when

  • Fee is calculated excl. VAT because registered VAT operator recovers VAT on fee. If fee is added to price to buyer instead set fee fields to 0. Complimentary tickets and refunds also deduct. VAT exemption for cultural activities does not cover concerts and performances (SKAT Legal Guidance D.A.5.6.2) so ask accountant before using 0%.

Worked example

The calculator's own default values inserted. The figures are calculated with exactly the formula the tool uses.

Substituted

  • Sold tickets, type 1 (e.g. early bird)150 stk
  • Price type 1 (incl. VAT)295 kr
  • Sold tickets, type 2 (e.g. standard)250 stk
  • Price type 2 (incl. VAT)395 kr
  • Ticket system's fee as % of ticket price3 %
  • Ticket system's fixed fee per ticket (excl. VAT)6 kr
  • VAT on entry25 %

Giver

  • Net income excl. VAT after fees107,710 kr
  • Ticket turnover incl. VAT143,000 kr
  • VAT to be settled28,600 kr
  • Fees to ticket system6,690 kr
  • Net per sold ticket on average269.28 kr

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Sådan bruger du den

Når du laver budget for et event med billetsalg, skal indtægten stå uden moms og efter billetsystemets gebyrer. Beregneren tager to billettyper, fx early bird og ordinær, og viser hvad der reelt kommer ind til arrangøren.

Step by step

  1. Tast antal og pris for de to billettyper.
  2. Find billetsystemets gebyrer i aftalen: procent af prisen og fast beløb pr. billet.
  3. Vælg moms. Koncerter, teater og fester har 25 % moms.
  4. Nettoindtægt = omsætning uden moms − gebyrer.
  5. Sæt nettoindtægten ind på indtægtssiden i budgettet.

Typical errors

  • At regne med billetprisen med moms som indtægt.
  • At bruge 0 % moms til en koncert eller fest. Kun fx museer og biblioteker er momsfritaget.
  • At glemme gebyret, eller at trække det, når køberen betaler det oveni.

Examples from everyday life

Koncert med early bird

Du sælger 150 early bird-billetter à 295 kr og 250 ordinære à 395 kr. Billetsystemet tager 3 % plus 6 kr pr. billet.

Sold tickets, type 1 (e.g. early bird)
150 pcs
Price type 1 (incl. VAT)
295 kr
Sold tickets, type 2 (e.g. standard)
250 pcs
Price type 2 (incl. VAT)
395 kr
Ticket system's fee as % of ticket price
3 %
Ticket system's fixed fee per ticket (excl. VAT)
6 kr
VAT on entry
25% (concert, theatre, festival, party)

It means: Billetomsætningen er 143,000 kr, men momsen er 28,600 kr og gebyrerne 6,690 kr. Nettoindtægten er 107,710 kr, i gennemsnit 269.28 kr pr. billet.

Konference med medlemspris

En brancheforening sælger 80 medlemsbilletter à 1.495 kr og 40 ikke-medlemmer à 2.195 kr. Gebyret er 2,5 % og 4 kr.

Sold tickets, type 1 (e.g. early bird)
80 pcs
Price type 1 (incl. VAT)
1,495 kr
Sold tickets, type 2 (e.g. standard)
40 pcs
Price type 2 (incl. VAT)
2,195 kr
Ticket system's fee as % of ticket price
2.5 %
Ticket system's fixed fee per ticket (excl. VAT)
4 kr
VAT on entry
25% (concert, theatre, festival, party)

It means: Nettoindtægten er 160,255 kr. Gebyrerne er 5,665 kr, så det kan betale sig at forhandle procenten ned ved store beløb.

Momsfri udstilling på et museum

Et museum sælger 600 billetter à 120 kr og 200 à 60 kr til en udstilling. Entréen er momsfri. Billetsystemet tager 4 % og 3 kr.

Sold tickets, type 1 (e.g. early bird)
600 pcs
Price type 1 (incl. VAT)
120 kr
Sold tickets, type 2 (e.g. standard)
200 pcs
Price type 2 (incl. VAT)
60 kr
Ticket system's fee as % of ticket price
4 %
Ticket system's fixed fee per ticket (excl. VAT)
3 kr
VAT on entry
0% (VAT-exempt, e.g. museum)

It means: Der er ingen moms, så nettoindtægten er 78,240 kr efter gebyrer på 5,760 kr.

Rule of thumb

Ved 25 % moms og et gebyr på ca. 3 % får arrangøren ca. 75-77 % af billetprisen.

How to check the answer

Nettoindtægt + moms + gebyrer skal give billetomsætningen.