Country overview: DenmarkPlace of Supplies of Services (PoSS) rules in 2010 |
| Denmark | |
|---|---|
| Significant changes between draft law and Directives? | No |
| Use and enjoyment rules for B2B transactions? | Yes |
| Force of attraction rules regarding PE's? | No |
| Do sanctions apply for failing to report reverse charged services? | Yes, if not entitled to full VAT recovery. |
| Projected time period for ESL's for services? | Quarterly |
| Do thresholds apply to ESL's for services? | No |
| ESL filing deadline? | 20 days from the end of the ESL period. |
| Do sanctions apply for late/incorrect submissions of ESL's for services? | Yes, but generally quite limited. |
| ESL for services format already published? | Yes |
| Projected time period for ESL's for goods? | Quarterly |
| Do thresholds apply to ESL's for goods | No |
| ESL filing deadline? | 20 days from the end of the ESL period. |
| Impact on e-filing procedure? | New file structure |
| VAT return adapted? | Yes |
| Final date for 8th Directive refund requests is 30 September? | Yes |
For further information, please contact Paul Bakker, DTT Global Indirect Tax Coordinator, or one of the Deloitte member firm contacts listed in the Overview of Member State legislation and materials.
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