Practical changes in the Danish tax authorities
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. Foreign businesses are particularly impacted by these differences, as only certain jurisdictions have created a department for non-established companies. This department takes care of only VAT registered foreign taxpayers (non-established). France, UK or Italy are examples of countries implementing this structure. On the contrary, Germany allocates the tax office depending on the country of origin of the foreign company. For example, in Germany, UK businesses are registered with the Hannover-Nord tax office. Other jurisdictions like Spain allocate the tax office depending on the Spanish address of correspondence stated in the registration form.