Denmark removes e-commerce VAT exemption on postage

January 27th, 2017

From the 1 January 2017, Denmark removed the VAT exemption on postage costs for domestic e-commerce deliveries. The move has been critisied by the Confederation of Danish Industry as further disadvantaging domestic e-commerce companies versus their non-resident competitors.


Denmark to exempt foreign e-services suppliers from invoice requirements

February 21st, 2015

Denmark is proposing to exempt foreign providers of electronic and digital services to its consumers from Danish invoice obligations. EU-based non-resident providers of e-services to consumers have faced a major change in 2015 B2C EU digital VAT rules. This requires them to now track and charge the VAT rate of the country of residency of …


Denmark allows full deduction of hotel VAT 2015

September 8th, 2014

Denmark is to allow companies, resident and non-resident, to recover the input VAT incurred on hotel accommodation. Currently, only 75% of Danish VAT incurred on hotel stays for business purposes may be reclaimed through a VAT return or a VAT reclaim (for non-resident companies).  This will now become 100% from 1 January 2015. This follows …


Denmark modifies VAT return filings

December 27th, 2013

The Danish 2014 Budget includes changes to the VAT compliance regime for small companies. Changes to Danish VAT filing deadlines For businesses will sales less than DKK 5 million, the deadline for filing VAT returns will be extended to 60 days from the current 40 days. Danish VAT registered entities with annual sales of below …