- The Danish Parliament has ratified changes to the VAT Act, including reporting of payment information to combat cross-border VAT fraud, reverse payment obligation for telecommunications services, notification system in certain tax laws, amendment of rules on freedom from liability, clarification of practice on increased fines, obligation to provide information in connection with partial VAT deduction rights, adjustment of rules on withdrawal, exemption from payroll tax on energy companies’ activities regarding freezing in connection with the freezing scheme for high energy bills, changing rules on competence to collect certain maintenance allowances, etc.
- The changes include amendments to various sections of the Act and will come into effect at different times.
Source Retsinformation
