The questioner, who runs a financial business, has transferred the rights to a platform (software) for trading in securities etc. to a company which must operate and market the platform in a country outside the EU.
The Tax Council cannot confirm that the sales price must be included in the calculation of the questioner’s partial right to deduct VAT. This is intended to ensure that the sale involves the delivery of an investment good that has been used in the company.
Source: skat.dk
