The Danish tax authorities (´SKAT´) are divided in areas of work such as Customs, tax payments, Revenue, etc. Following the implementation of Union Customs Code, the authorities have assessed the need for a reorganization of their different tax departments. The final changes have not been announced, but the new structure is expected to be announced by the SKAT in the coming weeks. These changes will certainly impact the Danish Customs with more IT infrastructure and headcount being added to their teams.
The way the tax authorities are structured changes from one European country to another....Read more
The Danish tax authorities have confirmed that a customer purchasing goods on consignment must deduct VAT at the time the invoice is issued. Where the supplier is not VAT registered and the consignment is part of an intra-Community movement of goods, the right to deduct arises when the goods arrive to Denmark.
Consignment stock simplifications allow the supplier to avoid a VAT registration when moving stock into a country for a subsequent supply to local clients. The conditions for the simplification to apply, however, change significantly from one country to another. Some jurisdictions require a written...Read more
As part of the initiatives to reduce VAT fraud in the online environment, the Danish tax authorities introduced a number of changes and additional controls on businesses selling goods and services over the internet. As from 1 January 2016, the authorities can request further information on transactions with foreign suppliers within the e-commerce industry.
E-commerce businesses are subject to an increasing control by the tax authorities accross Europe. UK has just announced additional compliance measures for companies selling goods through the internet. These controls focus on non-EU companies....Read more
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Former Chancellor of the Exchequer, George Osborne, announced last year the “death of the tax return”. The plan was named ´Making Tax...
Poland will require customer VAT numbers added to Intrastat returns as from July 2017. In practice, this will increase the time required to put together...
Following our earlier announcements , the German authorities confirmed an extended deadline for Annual VAT returns. Where these filings are done directly...
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