5 Major Developments in Denmark
- Denmark: 1st phase of the Bookkeeping Act starts July 1, 2024
- Denmark’s VAT System Cuts Errors by 30% with New Digital Reporting
- E-Invoicing Implementation in Denmark: Progress, Challenges, and Future Mandates
- Denmark’s Environmental Tax Reform: A Step Towards Achieving 2030 Goals
- Calculation of VAT refund for foreign insurance company with fixed establishment – Supreme Court ruling
Bookkeeping Act
- Denmark’s Digital Invoicing & Bookkeeping: July 2024 Launch and Implementation Phases
- Denmark Modernizes Its Bookkeeping Act to Promote the Digitalization of Accounting
- Denmark: 1st phase of the Bookkeeping Act starts July 1, 2024
- Unlocking the requirements of the new Bookkeeping Act
Compensation payment
Cryptocurrency
Digital Reporting
ECJ
- Flashback on ECJ cases C-2/95 (SDC) – Exemptions based on service nature, not supplier or recipient
- Legal guidelines for fuel card transactions following EU Court ruling in Vega International case.
E-Invoicing
- Denmark 2024 eInvoicing Country Sheet
- E-Invoicing Implementation in Denmark: Progress, Challenges, and Future Mandates
- E-Invoicing in Denmark
- Nordic Smart Government and Business Coalition Completes Second Phase of VAT Invoice Data Exchange Trial
Environmental Tax
- Danish Lawmakers Pass Environmental Tax Reform Law to Achieve 2030 Goals
- Danish Parliament approved Act on tax on CO2 emissions from ETS sectors
- Danish Parliament Approves Carbon Tax Legislation for Green Tax Reforms
- Denmark Implements Packaging EPR Mandate for Producers
- Denmark’s Environmental Tax Reform: A Step Towards Achieving 2030 Goals
Exemption
- Denmark Tax Agency: VAT Exemptions Clarified for Services to Insurers
- Exemption of services provided under the Child Act
- Horse-drawn carriage rides: VAT-exempt cultural activity within museum grounds.
- National Tax Court Clarifies VAT Exemption for Travel Agencies Offering Holiday Home Rentals with Free Services
- Summer House Rental Mediation Exempt from Special Travel Agency VAT Rules Despite Pool Access
- Tax Exemption for Genetic Tests and Screenings: Skatterådet Ruling
- Tax Exemption for Summer House Rentals: Free Experiences Provided by Owners Remain Untaxed
Fraud
Other
- Community Membership Fees and Philanthropy: Understanding Tax Obligations
- Denmark’s Green Initiatives: CO2 Tax on Livestock, Streaming Levy, and Air Passenger Tax.
- Extraordinary Reopening of VAT Periods: Special Circumstances and Documentation Requirements
- Failure to Notify: Case Reopened Due to Mail Mishap in Tax Assessment Process
- Legal Decision on Taxation of Cleaning Services in Leased Holiday Homes
- OIOUBL 3 Delay in Denmark
- Proposal for Law Amendment: Streamlining and Modernizing Tax Sanctions in Various Laws
- Tax Agency Extends Deadline for Correcting Annual Statements
- Tax Treatment of Sale of Three Cars and Collector’s Items
- Taxation on Remote Sales: indirect involvement in transportation when customer chooses transporter
Registration
Right to deduct VAT
- Business Activity – Deduction for Loss – Input VAT Deduction and Taxable Income
- Case: Denial of deduction for purchase VAT for company’s subcontractor expenses
- Change in VAT deduction rules for real estate investments – Reopening of consultation process.
- Consultation on VAT Deduction Rules for Real Estate Transactions
- Deduction of VAT & intra-group loans: Skatterådet’s clarification
- Deduction of VAT for purchase of building land and construction of real estate – regulation of deduction for capital goods
- Denial of VAT deduction for expenses related to sale of subsidiary shares upheld by court
- Input VAT relating to Research and Development Activities – Landsskatteretten Decision
- National Tax Court Rules on VAT Deduction for Advisory Service Expenses in Share Sale
- New Annual Reporting Requirement for VAT Partial Deduction Rate in Denmark Starting June 2024
- Tax Appeals Board Upholds SKAT’s Rejection of VAT Deduction Due to Fraudulent Transactions
Taxable person
- National Tax Tribunal ruled that two legally connected entities should be considered as one investor
Taxable transaction
- Marketing Services for Insurance Brokerage: A Detailed Tax Ruling
- Tax and VAT treatment of compensation for imposition of a declaration in connection with solar park construction
- Tax implications of compensation payment under lease agreement between Spørger and Y.
- Taxable Charges for Damages and Maintenance in Car Leasing Agreements
- Transfer of Repaired Parts: VAT Treatment in Cross-Border Transactions under Danish Law
- VAT Implications on Payout of Retained Cooperative Capital as Consideration for Supply
- VAT on advertising space sales on digital billboards: Electronic services and tax jurisdiction
- VAT on Waste Management Services by Municipally Owned Companies
VAT abuse
- Danish Tax Agency Clarifies VAT Anti-Abuse Rules in Supreme Court Judgment Under EU Law
- Denmark’s Supreme Court Decision: VAT Abuse in Intragroup Transactions and Implications for Companies
VAT liability
- Denmark Tax Agency: VAT Liability Increase and Non-Approved Input VAT Deduction Clarification
- Denmark Tax Agency: VAT Liability Increase and Non-Approved Input VAT Deduction on Rental Home Construction
- Taxation of deliveries in bankruptcy – Timing of VAT liability before and after decree
VAT Refund
- New Danish Law Allows VAT-Registered Companies Tax Refunds on Energy and Fuel from 2025-2029
- Calculation of VAT refund for foreign insurance company with fixed establishment – Supreme Court ruling
- Denmark Tax Agency Clarifies VAT Reimbursement Calculation for VAT-Exempt Insurance Company with Foreign PE
- Tax Agency Decision: VAT Reimbursement Calculation for VAT-Exempt Company with Foreign PE
