Effective 1 July 2022, subcontracting services in the form of transporting goods outside the EU are no longer exempt from value added tax (VAT).
This change of the practice of the Danish tax agency flows from a judgment of the Court of Justice of the European Union (CJEU), and is intended to bring the Danish VAT rules in line with the CJEU case law.
Source: KPMG
See also C-288/16 (L.Č.) – Only VAT exemption on export if service is provided directly to sender or receiver
