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Non-EU importers into Denmark lose VAT registration rights

Non-EU companies importing into Denmark will no longer be able to register for Danish VAT unless they are also performing intra-community supplies to other EU countries. At present, this change of...

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Denmark modifies VAT return filings

The Danish 2014 Budget includes changes to the VAT compliance regime for small companies. Changes to Danish VAT filing deadlines For businesses will sales less than DKK 5 million, the deadline for...

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Denmark extends VAT reverse charge

Denmark has become the latest country to extend its VAT reverse charge to domestic supplies of high value goods. Denmark acts on VAT fraud From the 1 July 2014, domestic B2B supplies of mobile phones,...

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Denmark allows full deduction of hotel VAT 2015

Denmark is to allow companies, resident and non-resident, to recover the input VAT incurred on hotel accommodation. Currently, only 75% of Danish VAT incurred on hotel stays for business purposes may...

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Denmark confirms VAT exemption requirements on intra-community Ex Works

The Danish VAT authorities have confirmed the documentation and procedures for Ex Works supplies to another EU member state to qualify for nil VAT status. Ex Works delivery terms Ex Works is a trade...

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Denmark to exempt foreign e-services suppliers from invoice requirements

Denmark is proposing to exempt foreign providers of electronic and digital services to its consumers from Danish invoice obligations. EU-based non-resident providers of e-services to consumers have...

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Denmark acts on foreign e-commerce VAT evasion

The Danish Tax Minister has declared that more resources are to be devoted towards detecting and penalising foreign online sellers of goods to consumers who have not properly accounted for local VAT....

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Denmark raises small consignment stock relief

Denmark has increased its small consignment stock threshold to DKK 80 per package from 1 July 2015.  Items below this value will be exempt from Danish VAT on importation from outside of the European...

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Denmark removes e-commerce VAT exemption on postage

From the 1 January 2017, Denmark removed the VAT exemption on postage costs for domestic e-commerce deliveries. The move has been critisied by the Confederation of Danish Industry as further...

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Avalara VAT Reporting content updates 31-03-2017

Poland: It’s now possible to create a Correction VAT Book Slovakia: We have changed the way we handle boxes that are recalculated on the VAT Return form. We now allow the possibility to correct small...

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