With the bill, it is proposed to implement new EU rules, which increase the possibility of combating cross-border VAT fraud in connection with e-commerce through the reporting of certain payment information from payment service providers.
It is proposed to introduce a reverse payment obligation for VAT on telecommunications services to minimize the risk of VAT carousel fraud. In addition, it is proposed that an obligation to provide information be introduced in connection with partial VAT deduction rights, and the withdrawal rules be adjusted. In order to create a clear legal situation, it is also proposed to adjust the Tax Control Act’s rules on the liability of taxpayers in cases where information for use in the annual statement is reported by third parties.
In addition, it is proposed to change the liability rules and introduce a notification system in the tax area.
Furthermore, some technical adjustments are proposed which, among other things, clarifies the practice of tougher administrative fines, adapts the VAT exemption to certain EU institutions in connection with COVID-19 and clarifies the possibility of registration as a consignee in the Consumer Tax Act. In order to facilitate the administration of the leasing area for certain vehicle depreciation calculations, changes to a transitional rule are also proposed. In addition, it is proposed to exempt energy companies from payroll tax for their activities in connection with the freezing scheme for high energy bills. Furthermore, the bill contains a single editorial change as a result of the new bookkeeping act.
Finally, it is proposed that the competence to collect certain Nordic maintenance contributions be transferred from the Debt Agency to Udbetaling Danmark in order to simplify the collection of these contribution requirements.
It is proposed that the law, with certain exceptions, enter into force on 30 June 2023.
